Legal Opinion
Refling v. Burnet
Court of Appeals for the Eighth Circuit
Decided March 4, 1931No. 8919PublishedCited by 16 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, which found the estate of Harold Thorson liable for a deficiency in income tax for the year 1922 in the sum of $939.67. The record as certified does not contain the evidence, and hence the question presented is whether or not the order of determination is sustained by the -findings of the Board.
It is recited in the record that the facts were stipulated, but the stipulation is not shown in the record. It appears from the findings that during the years 1921 and 1922 the estate of Harold…
2Cases cited18 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Hecht v. MalleySupreme Court of the United States · 1924
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3Cited by16 opinions
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Cherichel v. HolderCourt of Appeals for the Eighth Circuit · 2010
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- Estate of Ferber v. CommissionerUnited States Tax Court · 1954
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
11 more not listed; retrieve them via the Exa API.