Legal Opinion
Moore v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 6, 1939No. 47PublishedCited by 19 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The petitioner’s decedent, on March 16, 1938, filed a petition for review of the decision of the United States Board of Tax Appeals, determining against her a deficiency in income tax for the calendar year 1931 of $7260.62. She died on July 30, 1938 and her executor appointed under her will continued the review.
Between June 16, 1926 and November 2, 1931, decedent made cash loans to the Oil Jack Co., Inc., aggregating $246,000. Promissory notes were delivered to her for this sum. They were'time notes but later, upon renewal, were made demand notes. The loans were carried…
2Cases cited11 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Blair v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
- Sherman & Bryan, Inc. v. BlairCourt of Appeals for the Second Circuit · 1929
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Lassiter v. Guy F. Atkinson Co.Court of Appeals for the Ninth Circuit · 1949
- Minneapolis, St. Paul & Sault Ste. Marie Railroad v. United StatesUnited States Court of Claims · 1964
- Mayer Tank Mfg. Co. v. CommissionerCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. MacDonald Eng. Co.Court of Appeals for the Seventh Circuit · 1939
- AR Jones Oil & O. Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1940
14 more not listed; retrieve them via the Exa API.