Legal Opinion

Gloyd v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided March 2, 1933No. 9226PublishedCited by 40 opinions

1Opinion of the Court

KENYON, Circuit Judge.

Certain of petitioner’s income taxes for the years 1924, 1925, and 1926 are involved ffi a petition for review by this court óf a deeision of tbe United States Board of Tax Appeals. The facts are these: Petitioner, a resjdent o£ Kansas City, Mo., was prior to 1918 a member of a partnership (consisting of him,self and a brother, A. M. Gloyd) engaged in the lumber business, and later in the real estate business. This partnership owned a two-thirds interest in an office building in Kansas City known as the Gloyd building, and also owned a warehouse known as the Ward…

2Cases cited19 opinions

  1. United States v. AndersonSupreme Court of the United States · 1926
  2. The ConquerorSupreme Court of the United States · 1897
  3. Wickwire v. ReineckeSupreme Court of the United States · 1927
  4. Head v. HargraveSupreme Court of the United States · 1882
  5. United States v. MitchellSupreme Court of the United States · 1926

14 more not listed; retrieve them via the Exa API.

3Cited by40 opinions

  1. Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
  2. Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
  3. Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
  4. McGuire v. CommissionerUnited States Tax Court · 1965
  5. In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958

35 more not listed; retrieve them via the Exa API.

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