Legal Opinion
RJ Reynolds Tobacco Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided June 6, 1938No. 4290PublishedCited by 9 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The petition in this case seeks a review of a decision of the Board of Tax Appeals wherein a deficiency in income tax of R. J. Reynolds Tobacco Company in the amount of $37,865.62 for the year 1929 was determined. The determination was based upon a profit of $286,581.21 realized by the corporation during the year from sales of its own class B common stock and was in conformity with the 1934 amendment of Article 66 of Treasury Regulations 74 relating to the Revenue Act of 1928, 45 Stat. 791. The original regulation which was in force from 1918 to 1934 broadly declared 1…
2Cases cited57 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Brewster v. GageSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
52 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Kirschenbaum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- United States v. BronsonCourt of Appeals for the Second Circuit · 1944
- E. R. Squibb & Sons v. HelveringCourt of Appeals for the Second Circuit · 1938
4 more not listed; retrieve them via the Exa API.