Legal Opinion
Anchor Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 16, 1930No. 2971PublishedCited by 36 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals affirming a deficiency assessment of income taxes for the year 1924. In that year the taxpayer sold an office building in Roanoke, Va. For the purpose of determining the gain or profit derived from the sale, this property was valued. as of March 1, 1913, in the income tax return of the taxpayer at $205,009. The Commissioner of Internal Revenue valued it as of that date at $110,112, and this valuation was approved by the Board of Tax Appeals.
It is admitted that the real estate upon which the building was erected…
2Cases cited6 opinions
- The ConquerorSupreme Court of the United States · 1897
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Head v. HargraveSupreme Court of the United States · 1882
- Am-Plus Storage B. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
- Brooks v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
31 more not listed; retrieve them via the Exa API.