Legal Opinion

Rusk v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided November 6, 1931No. 4557PublishedCited by 16 opinions

1Opinion of the Court

SPARKS, Circuit Judge.

This is a petition for review of an order of the Board of Tax Appeals pursuant to sections 1001, 1002, and 1003 of the Revonue Act of 1926, c. 27, 44 Stat. 9, 309', 110 te USCA §§ 1224-1226). This order a£firmed a determination of the Commissioner that there was a deficiency in income due from Margaret Rusk for the year 1923 in the sum of $9,738.91. ■

The Board of Tax Appeals found that on March 1, 1913, Margaret Rusk owned certain real estate in Chicago, Ill. It was triangular in shape, having the following approximate frontages: 550 feet on Lincoln avenue, 425 feet on…

2Cases cited3 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. Clarke v. MathewsonSupreme Court of the United States · 1838
  3. Corbett v. BurnetCourt of Appeals for the D.C. Circuit · 1931

3Cited by16 opinions

  1. Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
  2. Golden C. Chinn v. United StatesCourt of Appeals for the Fourth Circuit · 1955
  3. Commissioner of Internal Revenue v. KellerCourt of Appeals for the Seventh Circuit · 1932
  4. Chairman of United States Maritime Commission v. California Eastern Line, Inc.Court of Appeals for the D.C. Circuit · 1953
  5. United States v. Continental National Bank & Trust Co.Supreme Court of the United States · 1939

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