Legal Opinion
Antietam Hotel Corp. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided November 10, 1941No. 4836PublishedCited by 9 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal by the Antietam Hotel Corporation (hereinafter called petitioner) from , a decision of the Board of Tax Appeals (hereinafter called the Board). The facts in this case, about which there seems to be little or no dispute, are thus set out in the opinion of the Board:
“The petitioner herein is a corporation organized under the laws of Maryland with its offices and principal place of business at the Hotel Alexander, Hagerstown, Maryland.
“On October 1, 1927 the petitioner’s predecessor, the Alexander Hotel Corp., issued first mortgage 6-%% ten year gold bonds…
2Cases cited9 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Stanton v. Baltic Mining Co.Supreme Court of the United States · 1916
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Expedia, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2015
- Morgan Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
- Commissioner of Internal Revenue v. Strong Mfg. Co.Court of Appeals for the Sixth Circuit · 1941
- Nevada-Massachusetts Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
4 more not listed; retrieve them via the Exa API.