Legal Opinion
Guy v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided October 15, 1929No. 2870PublishedCited by 10 opinions
1Opinion of the Court
SOPER, District Judge.
A petition was filed with the United States Board of Tax Appeals by W. W. Guy, administrator of the estate of A. Blanton, to secure a redetermination of the income tax payable by the estate for the calendar year 1920. Blanton had been a member of a partnership trading • under the name of A. Blanton Grocery Company at Marion, N. C., and the interest of his estate in the partnership was continued throughout the period under discussion in this case. The record shows that the taxable year of the individual estate corresponded with the calendar year, while the taxable year of…
2Cases cited3 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Atlantic Coast Distributors v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
3Cited by10 opinions
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
- Redman v. United StatesCourt of Appeals for the Fourth Circuit · 1943
- National Fireworks, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1957
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