Legal Opinion
Scott v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 31, 1941No. 11787-11789PublishedCited by 79 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a proceeding for review of- decisions of the Board of Tax Appeals determining a deficiency in the income tax liability of the Pontchartain Corporation for the year 1929 and adjudging petitioners as transferees of certain assets owned by the corporation liable for said deficiency to the extent of the value of the property of the corporation received by them. There were three proceedings initiated before the Board of Tax Appeals. They were there consolidated for purpose of hearing and have likewise been consolidated for purposes of these appeals. There was a…
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. UpdikeSupreme Court of the United States · 1930
- Pierce v. United StatesSupreme Court of the United States · 1921
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
11 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Mysse v. CommissionerUnited States Tax Court · 1972
- Missouri Housing Development Commission v. Edward W. Brice, Jr., Paul Goodrich, Joseph TimiltyCourt of Appeals for the Eighth Circuit · 1990
- Mack v. NewtonCourt of Appeals for the Fifth Circuit · 1984
- Fruhauf Southwest Garment Co. v. United StatesUnited States Court of Claims · 1953
- Kreps v. CommissionerUnited States Tax Court · 1964
74 more not listed; retrieve them via the Exa API.