Legal Opinion
Jeffery v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 20, 1933No. 6041-6043PublishedCited by 17 opinions
1Opinion of the Court
HICKS, Circuit Judge.
These three cases involve the same questions and were consolidated for hearing and decision. They are petitions by Joseph A. Jeffery, B. A. Jeffery and Mortimer C. De Witt to review decisions of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing on redetermination against each of them deficiencies in income taxes for the year 1922 in the respective sums of $13,423.96, $13,218.16, and $13,197.83.
The facts are that the Jeffery-DeWitt Company manufactured porcelains for spark plugs for the Champion Spark Plug Company. In their…
2Cases cited8 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Gowen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
- Keeney v. CommissionerCourt of Appeals for the Second Circuit · 1940
- Dayton Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
12 more not listed; retrieve them via the Exa API.