Legal Opinion
Cuyahoga Abstract Title & Trust Co. v. Commissioner
Court of Appeals for the D.C. Circuit
Decided November 5, 1928No. 4677PublishedCited by 6 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This is an appeal from a decision of the Board of Tax Appeals, reported in 7 B. T. A. 95, approving and affirming a determination of the Commissioner of Internal Revenue, finding the appellant liable for certain deficiencies in income and profits taxes for the years 1918, 1919, and 1920.
The controlling issue in the case is whether during these years the appellant was entitled to classification as a “personal service corporation,” under the Revenue Act of 1918, 40 Stat. 1057-1152. The appellant claimed assessment under that classification, but the claim was denied by the…
2Cases cited3 opinions
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- Metropolitan Business College v. BlairCourt of Appeals for the Seventh Circuit · 1928
- Cotton Hotel Co. v. BassDistrict Court, W.D. Texas · 1925
3Cited by6 opinions
- St. Paul Abstract Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1929
- CF MEDARIS CO. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- William A. Brady Theatre Co. v. CommissionerCourt of Appeals for the Second Circuit · 1930
- Bay Counties Title Guaranty Co. v. CommissionerUnited States Tax Court · 1960
- Bay Counties Title Guaranty Co. v. CommissionerUnited States Tax Court · 1960
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