Legal Opinion
BF Sturtevant Co. v. Commissioner of Internal Rev.
Court of Appeals for the First Circuit
Decided January 16, 1935No. 2888PublishedCited by 14 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is a petition by the taxpayer to review an adverse decision by the Board of Tax Appeals. The case involves income and profits taxes for ten fiscal years. The intricate facts are outlined in the findings of the Board, 26 B. T. A. 598. We shall refer only to such as are pertinent to the matters before us.
The first question is whether the value of good will ought to have been included by the Commissioner in the petitioner’s invested capital. The petitioner was organized under the laws of Massachusetts in 1890 -to take over a business which had theretofore been carried…
2Cases cited23 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Dunn v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- Foss v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
- Clinton Cotton Mills v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
- Nichols v. Securities and Exchange CommissionCourt of Appeals for the Second Circuit · 1954
9 more not listed; retrieve them via the Exa API.