Legal Opinion
Christopher v. Burnet
District Court, District of Columbia
Decided December 14, 1931No. 5234PublishedCited by 37 opinions
1Opinion of the Court
ROBB, Associate Justice.
Appeal from a final decision of the Board of Tax Appeals. 13 B. T. A. 729.
The material facts are as follows: Appellant, L. J. Christopher, entered the wholesale and retail ieo cream, candy, and confectionery business in 1887 in Los Angeles, Cal., with a capital of approximately $50,-000. The business was successful. Prior to 1914 appellant had acquired real estate and built thereon an extensive plant, and in that year he organized the L. J. Christopher Company of California, under the laws of that state, with a capital stock of $400,300. To that company he transferred…
2Cases cited11 opinions
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Cornell Steamboat Company v. John J. Coughlin and J. C. Davis, Director General of Railroads, EtcSupreme Court of the United States · 1927
- Hughes v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Chattanooga Sav. Bank v. BrewerCourt of Appeals for the Sixth Circuit · 1927
6 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Greenspon v. CommissionerUnited States Tax Court · 1954
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
32 more not listed; retrieve them via the Exa API.