Legal Opinion

Wanless Iron Co. v. Commissioner

United States Board of Tax Appeals

Decided January 23, 1934No. Docket Nos. 46385, 49626, 63450Published

1Opinion of the Court

WANLESS IRON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Wanless Iron Co. v. Commissioner

Docket Nos. 46385, 49626, 63450.

United States Board of Tax Appeals

29 B.T.A. 834; 1934 BTA LEXIS 1467;

January 23, 1934, Promulgated

Paul E. Shorb, Esq., for the petitioner.

James K. Polk, Esq., and Harold F. Noneman, Esq., for the respondent.

MCMAHON

These proceedings, duly consolidated for hearing, are for the redetermination of asserted deficiencies in income tax as follows:

Docket No.

Year

Amount

46385

1927

$3,599.60

49626

1928

2,540.66

63450

1929

347.59

These proceedings having been called for…

2Cases cited31 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  3. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  4. South Carolina v. United StatesSupreme Court of the United States · 1905
  5. Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932

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