Legal Opinion
Allen v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided February 5, 1941No. 3600PublishedCited by 26 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This is a consolidation of five petitions for review of decisions of the Board of Tax Appeals. Four of the cases, involving deficiency assessments of personal income taxes, present the same question. In one the assessment is against Philip Allen and wife for the calendar year 1934; in another against Philip Allen alone for 1935 and 1936; in the third the assessment is against W. Gordon Reed and wife for 1935; and in the fourth against Reed alone for 1936. The fifth case, involving deficiency assessments against Allen & Reed, Inc., for the calendar years 1934 and 1936,…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Gulbenkian v. GulbenkianCourt of Appeals for the Second Circuit · 1945
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Chicago, Burlington & Quincy Railroad v. United StatesUnited States Court of Claims · 1972
21 more not listed; retrieve them via the Exa API.