Legal Opinion
Avery v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 30, 1936No. 5728, 5729PublishedCited by 6 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
These appeals are from orders of. the United States Board of Tax Appeals, confirming deficiencies involving income taxes for th“e years 1930, 1931 and 1932. Cause No. 5728 relates to the taxes for the first two years, which are governed by the Revenue Act of 1928 (45 Stat. 791), and Cause No. 5729 relates to the taxes for 1930 and involves the Revenue Act of 1932 (47 Stat. 169).
Appellant- is an individual and a resident of Illinois. During the years in question his net income exclusive of capital net losses, his capital net losses, and his charitable contributions were…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Helvering v. BlissSupreme Court of the United States · 1934
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
- Denman v. SlaytonSupreme Court of the United States · 1931
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3Cited by6 opinions
- United States v. PleasantsSupreme Court of the United States · 1939
- Heinz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Pleasants v. United StatesUnited States Court of Claims · 1938
- Lockhart v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Gragg v. United StatesUnited States Court of Claims · 1977
1 more not listed; retrieve them via the Exa API.