Legal Opinion
Aiken v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 25, 1929No. 8340PublishedCited by 9 opinions
1Opinion of the Court
SYMES, District Judge.
This is an appeal from a decision of the United States Board of Tax Appeals, sustaining the right of the Commissioner of Internal Revenue to assess and collect from appellant Friend M. Aiken, now deceased, certain alleged deficiencies in income and war excess profit taxes for the calendar years 1917 and 1918, amounting to $51,614.09 for the year 1917 and $986.30 for the year 1918. Since the filing of this appeal, Annette Aiken, as administratrix of the estate of Friend M. Aiken, deceased, has been substituted as appellant, and the word “appellant” where used in this…
2Cases cited6 opinions
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Loewer Realty Co. v. AndersonCourt of Appeals for the Second Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930
- Panther Rubber Mfg. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1930
- United Thacker Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
- Estate of Gordon v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.