Legal Opinion
Griffiths v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 12, 1931No. 4440PublishedCited by 30 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
Petitioner attacks the Board’s determination upon the following grounds: First, the evidence does not sustain the findings, either 'with respect to the amount of income received in 1919 by petitioner by virtue of such bond premiums, or with respect to the existence of fraud on the part of petitioner in making his return; second, the findings actually made do not sustain the ultimate conclusion; and, third, the statute of limitations had run against any assessment.
Respondent has filed a motion to dismiss the appeal on the ground that the petition for review of the Board’s…
2Cases cited6 opinions
- Morse v. United StatesSupreme Court of the United States · 1926
- Jones v. SimpsonSupreme Court of the United States · 1886
- Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- People ex rel. Dolan v. HerrIllinois Supreme Court · 1876
- United States v. John Barth Co.Court of Appeals for the Seventh Circuit · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Saginaw Broadcasting Co. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1938
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1941
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
25 more not listed; retrieve them via the Exa API.