Legal Opinion
Wells Amusement Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided April 5, 1934No. 3566PublishedCited by 6 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals, determining deficiencies in the income taxes of petitioner for tho periods from August 1 to December 31, 3925, and from January 1 to July 31, 1926, and for the fiscal years ending July 31, 1927, 1928, and 3929, in the respective sums of $31.14, $1,878.16, $2,076.87, $2,012.26, and $1,912.29.
The only issues in the case were: (1) Whether the taxpayer realized a capital gain in the year 1926, nnder section 202 (a) and (e) and section 204 (a) of the Revenue Act of 1926, e. 27, 44 Stat. 9,11,12,14, 26- USCA…
2Cases cited8 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Burnet v. LoganSupreme Court of the United States · 1931
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
- John Howard Burbage, and Rosalind A. Burbage v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Peerless Inv. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Rheinstrom v. WillcutsDistrict Court, D. Minnesota · 1938
- Campagna v. United StatesDistrict Court, S.D. New York · 1959
1 more not listed; retrieve them via the Exa API.