Legal Opinion
Bartlett v. Delaney
Court of Appeals for the First Circuit
Decided March 23, 1949No. 4334PublishedCited by 15 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
These three cases, which were tried together below and consolidated in this court, raise the same question of law. They would be decided in favor of the taxpayer-appellants if we adhered to our decision in Leach v. Commissioner, Cir., 1931, 50 F. 2d 371. But the government maintains that the authority of this case has been undermined by subsequent decisions, particularly by Security Flour Mills Co. v. Commissioner, 1944, 321 U.S. 281, 64 S.Ct. 596, 88 L.Ed, 725.
The taxpayers have been on a cash receipts and disbursements basis, with the calendar year as their accounting…
2Cases cited21 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
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3Cited by15 opinions
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Charles Sumner Bird v. United StatesCourt of Appeals for the First Circuit · 1957
- Budd Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1957
- Curtis v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Phillips v. CommissionerUnited States Tax Court · 1996
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