Legal Opinion
Commissioner of Internal Revenue v. the Hub
Court of Appeals for the Fourth Circuit
Decided January 4, 1934No. 3509PublishedCited by 9 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving deficiencies in income tax for the fiscal years ended January 31, 1927, 1928, and 1929', in the amounts of $37.12, $601.87, and $1,004.69, respectively. The decision of the Board of Tax Appeals is reported in 26 B. T. A. 1201.
The question presented is whether amounts paid by the respondent during the years in question, on account of its subscription to capital stock of the Ohio Valley Industrial Corporation, a nonprofit organization, were deductible as ordinary and necessary…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. Hutchinson Coal Co.Court of Appeals for the Fourth Circuit · 1933
- Parkersburg Iron & Steel Co. v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Blackwell Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1932
- Newark Milk & Cream Co. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner of Internal Revenue v. The Bagley & Sewall Co.Court of Appeals for the Second Circuit · 1955
- Helvering v. Russian Finance & Construction CorporationCourt of Appeals for the Second Circuit · 1935
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Hogg v. AllenDistrict Court, M.D. Georgia · 1952
4 more not listed; retrieve them via the Exa API.