Legal Opinion
Southern Abstract & Loan Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 7, 1934No. 6391PublishedCited by 7 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
The controversy presented here arises out of a decision of ,the United States Board of Tax Appeals finding deficiencies against the petitioner in income and excess profits tax for the fiscal year ended June 30, 1919; in the amount of $6,980.99, and for the fiscal year ended June 30,1920, in the amount of $5,415.-46. The petition for review presents various assignments of error which relate to the single contention that the Board of Tax Appeals erred in sustaining the Commissioner in his refusal to compute income on the basis of certain amended returns which are explained…
2Cases cited2 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
3Cited by7 opinions
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
- Luhring Motor Co. v. CommissionerUnited States Tax Court · 1964
- Welp v. United StatesDistrict Court, N.D. Iowa · 1952
- Duesenberg, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Weil v. CommissionerCourt of Appeals for the Sixth Circuit · 1937
2 more not listed; retrieve them via the Exa API.