Legal Opinion
Radiant Glass Co. v. Burnet
Court of Appeals for the D.C. Circuit
Decided December 7, 1931No. 5147PublishedCited by 16 opinions
1Opinion of the Court
MARTIN, Chief Justice.
An appeal involving income taxes for the calendar year 1922.
Appellant is an Arkansas corporation, and,, for the calendar year 1922, it made out and filed its corporate income tax return, showing no net revenue subject to assessment.’ ' However, an examination of appellant’s books of account and records, made for the Commissioner of Internal Revenue in 1926, disclosed a number of errors in the return, among which was an excessive claim of deduction for depreciation in the sum of $13,338.54. As a result of this examination, the Commissioner determined a tax deficiency of…
2Cases cited5 opinions
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
- Alameda Inv. Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1929
- Lucas v. St. Louis National Baseball ClubCourt of Appeals for the Eighth Circuit · 1930
- United States v. HurstDistrict Court, D. Wyoming · 1924
- Levi Strauss Realty Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1930
3Cited by16 opinions
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Anders v. CommissionerUnited States Tax Court · 1967
- J. E. Riley Inv. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1940
- CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939
- Pictorial Review Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1934
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