Legal Opinion
NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.
Court of Appeals for the Eighth Circuit
Decided January 10, 1930No. 8648PublishedCited by 25 opinions
1Opinion of the Court
MUNGER, District Judge.
This appeal is taken from a decision by the United States Board of Tax Appeals (Northwestern Jobbers’ Credit Bureau, 14 B. T. A. 362) determining the amount of tax due from the appellant for the fiscal year ending June 30, 1926. In that case it was decided that the appellant was not an exempt corporation within the provisions of section 231(7) of the Revenue Act of 1926 (26 U. S. Code § 982 [26 USCA § 982(7)]).
^ This appeal challenges that portion of the decision. Section 230 of the Revenue Act of 1926 (26 USCA § 981, note) imposed a corporation tax upon the net annual…
2Cases cited6 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Rubber Co. v. GoodyearSupreme Court of the United States · 1869
- Houston Belt & Terminal Ry. Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1918
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Salyer v. JacksonSupreme Court of Oklahoma · 1924
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Northwestern Municipal Ass'n v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F.Court of Appeals for the Seventh Circuit · 1942
- General Contractors' Ass'n of Milwaukee v. United StatesCourt of Appeals for the Seventh Circuit · 1953
20 more not listed; retrieve them via the Exa API.