Legal Opinion
Heinz v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 25, 1934No. 7277PublishedCited by 8 opinions
1Opinion of the Court
WALKER, Circuit Judge.
This is a petition for a review of the final redetermination by the Board of Tax-Appeals of a deficiency of income taxes against the petitioner for the year 1928. That redetermination, so far as it is now complained of, was the result of rulings by the Board mentioned below.
The Board of Tax Appeals made findings of fact, which findings, so far as mate* rial to the questions presented, were as follows : “The Petitioner <=> * » made his income tax return for the taxable year 1928 on the basis of cash receipts and disbursements. * * Early in 1928 the petitioner became a…
2Cases cited8 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Bassing v. CadySupreme Court of the United States · 1908
- Wright v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Dickey v. BurnetCourt of Appeals for the Eighth Circuit · 1932
- Commissioner of Internal Rev. v. Continental Screen Co.Court of Appeals for the Sixth Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
- Cass v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
3 more not listed; retrieve them via the Exa API.