Legal Opinion
Burford Oil Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 21, 1946No. 11484PublishedCited by 19 opinions
1Opinion of the Court
McCORD, Circuit Judge.
This appeal involves deficiencies in income tax for the years 1940 and 1941. The questions presented and upon which decision must turn are as follows :(1) Did taxpayer’s original and declared value excess profits tax return for 1939, which was signed by only the treasurer of the corporation, constitute a return within the meaning of Section 19.23(m) — 16(d) of Treasury Regulations 103, and Section 52(a) of the Internal Revenue Code?(2) Did the Commissioner by holding the return for nearly five years waive any defects as to its manner of execution?(3) Did the amended…
2Cases cited11 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- West Side Tennis Club v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Morris Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
14 more not listed; retrieve them via the Exa API.