Legal Opinion
J. & O. Altschul Tobacco Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fifth Circuit
Decided July 28, 1930No. 5819PublishedCited by 26 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies of income and profits taxes of petitioner for the fiscal years ending August 31, 1917 and 1918, respectively, of $1,388.99 and $2,044.00. The petitioner disputed this and also claimed refunds for the said years respectively of $2,251.12 and $1,-355.32, and appealed to the Board of Tax Appeals.
The petitioner contended that it should be classed as a corporation having no invested capital or only nominal capital for the fiscal year ending August 31, 1917, and for that part of its fiscal year of 1918 from August…
2Cases cited2 opinions
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
3Cited by26 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Lillian Bernstein, of the Estate of Kalman Bernstein, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
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