Legal Opinion
McDonald v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided October 12, 1931No. 3152-3156PublishedCited by 8 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The petition for review in each of these cases seeks the correction of an order of the United States Board of Tax Appeals promulgated on April 14, 1930, whereby it was determined that the petitioner, one of the stockholders of the Mabel Coal Company, is liable, as transferee, for a deficiency in income and profits taxes dne by that company for the fiscal period from January 1, 1919, to November 30, 1919. The Mabel Coal Company was the successor in title to the Huff Mining Company. The two corporations had the same stockholders, and except that the number of outstanding…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- San Juan Light & Transit Co. v. RequenaSupreme Court of the United States · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Brager Building & Land CorporationCourt of Appeals for the Fourth Circuit · 1941
- Frank Sawyer Trust of May 1992 v. Comm'rUnited States Tax Court · 2009
- Commissioner of Internal Revenue v. Estate of Ralph W. Simmers, Deceased, Mary E. Simmers, and Mary E. Simmers (Surviving Wife), Commissioner of Internal Revenue v. Ralph W. Simmers and Son, IncorporatedCourt of Appeals for the Fourth Circuit · 1956
- Consumers Const. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1938
- Commissioner v. SimmersCourt of Appeals for the Fourth Circuit · 1956
3 more not listed; retrieve them via the Exa API.