E. A. Landreth Co. v. Commissioner
United States Board of Tax Appeals
1. Any ruling of the officers of the Bureau of Internal Revenue contained in the various Cumulative Bulletins published by said Bureau, falls within the term "any ruling of the Commissioner or any duly authorized officer of the Bureau of Internal Revenue" as that term is used in section 704(a) of the Revenue Act of 1928. 2. Where during the years 1921 and 1922 persons association themselves together under corporate form for the purpose of the transaction of business, but…
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1. Any ruling of the officers of the Bureau of Internal Revenue contained in the various Cumulative Bulletins published by said Bureau, falls within the term "any ruling of the Commissioner or any duly authorized officer of the Bureau of Internal Revenue" as that term is used in section 704(a) of the Revenue Act of 1928. 2. Where during the years 1921 and 1922 persons association themselves together under corporate form for the purpose of the transaction of business, but where the title to all property was vested in a trustee who was given uncontrolled management of the affairs of the trust…
1Opinion of the Court
OPINION.
Milliken :
These proceedings were heard at Tulsa, Olda., on October 3, 1927, and our decision was promulgated March 16, 1928. See 11 B. T. A. 1. On July 11,1928, and before a final determination of the taxes had been made and entered, petitioner, E. A. Landreth Co., filed its motion for a reconsideration of said decision. The motion, after mairing certain excerpts from the opinion; after quoting section 704 of the Revenue Act of 1928; after stating that Landreth v - Co. had made its returns for the period October 28, 1920-⅝1, 1920, and for the calendar year 1921, on Form 1041;…
2Cases cited5 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Crocker v. MalleySupreme Court of the United States · 1919
- Lynch v. TurrishSupreme Court of the United States · 1918
- Sandberg v. McDonaldSupreme Court of the United States · 1918
- United States v. FreemanSupreme Court of the United States · 1915
3Cited by10 opinions
- Leszczynski v. CommissionerUnited States Board of Tax Appeals · 1933
- Ray Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Commercial Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Dutton v. CommissionerUnited States Board of Tax Appeals · 1930
- E. A. Landreth Co. v. CommissionerUnited States Board of Tax Appeals · 1929
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