Legal Opinion

Lloyd v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided February 8, 1932No. 4648PublishedCited by 27 opinions

1Opinion of the Court

BALTZELL, District Judge.

The petitioner was, during the year 1924, and for many years prior thereto had been, a resident of the city of Chicago* 111. He was president and general manager of the E. E. Lloyd Paper Company during all of the time in question, owning a majority of the stock of that company. In the month of February, 1924, petitioner attended the annual conventions of the American Pulp & Paper Association and the Jobbers’ & Merchants’ Association in New York City. While attending these conventions, he learned that one W. T. P. Wardrop, of Boston, Mass., was circulating false…

2Cases cited4 opinions

  1. Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
  2. Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
  3. Goldfield Consolidated Mines Co. v. ScottSupreme Court of the United States · 1918
  4. Hubinger v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929

3Cited by27 opinions

  1. Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
  2. Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
  3. Marks v. CommissionerUnited States Tax Court · 1956
  4. A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
  5. WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941

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