Legal Opinion
Dyer v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 9, 1954No. 36-40, Dockets 22677-22681PublishedCited by 14 opinions
1Opinion of the Court
FRANK, Circuit Judge.
*500These are appeals, involving income taxes, from five decisions of the Tax Court which were consolidated for trial as well as for decision by this court. On the basis of a stipulation, depositions, exhibits and oral testimony, the Tax Court, per Judge Van Fossan, made the following findings:
“B. W. Dyer & Company is a partnership (hereinafter referred to as the Partnership) engaged in business as sugar brokers and economists in New York, New York. The Partnership filed an income tax return on the cash receipts and disbursements basis for the calendar year 1944 with the…
2Cases cited37 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. HorstSupreme Court of the United States · 1940
32 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lichter Foundation, Inc. v. Russell A. Welch, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- Joe Lynch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Schneider v. KelmDistrict Court, D. Minnesota · 1956
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Anna Poggetto and A. D. Poggetto v. United StatesCourt of Appeals for the Ninth Circuit · 1962
9 more not listed; retrieve them via the Exa API.