Legal Opinion
Almours Securities v. Commissioner of Internal Rev.
Court of Appeals for the Fifth Circuit
Decided July 21, 1937No. 8411PublishedCited by 15 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This petition for review was filed pursuant to the provisions of the Revenue Act of 1926, c. 27, 44 Stat. 9, 110, sections 1001-1003, as amended by section 603, Revenue Act 1928, 45 Stat. 791, 873, section 1101 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 286, and by section 519 of the Revenue Act of 1934, c. 277, 48 Stat. 680, 760 (26 U.S.C.A. §§ 641, 642, 644, 645).
The petitioner sought a redetermination by the Board of Tax Appeals of deficiency assessments against it, in income and profit taxes, for the calendar years 1931 and 1932. The assessments, in the sum of…
2Cases cited9 opinions
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Commissioner of Internal Revenue v. Cecil B. De Mille Productions, Inc.Court of Appeals for the Ninth Circuit · 1937
- United States v. R. C. Tway Coal Sales Co.Court of Appeals for the Sixth Circuit · 1935
- Tricou v. HelveringCourt of Appeals for the Ninth Circuit · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- World Pub. Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1948
- RL Blaffer & Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1939
- Commissioner of Internal Revenue v. WS Farish & Co.Court of Appeals for the Fifth Circuit · 1939
10 more not listed; retrieve them via the Exa API.