Legal Opinion
Collin v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 10, 1929No. 5142PublishedCited by 15 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
Petition to review a decision of the Board of Tax Appeals, approving the action of the Commissioner of Internal Revenue in assessing deficiency income taxes against the petitioner for the years 1918 and 1919. The facts found by the board, and upon which it acted, were that in June, 1918, the National Dairy Company of Ohip entered into a contract with Edwards & Ford for the purchase of certain assets of the Ohio Dairy Company, which they had previously acquired from that company. The consideration for this salo was the issuance by the National Dairy Company of 6,500…
2Cases cited3 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Bishoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1928
3Cited by15 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
10 more not listed; retrieve them via the Exa API.