Legal Opinion
Russell v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 26, 1930No. 2463PublishedCited by 21 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
These four appeals from the Board of Tax Appeals from deficiency assessments in income taxes for 1920, were consolidated for hearing and decision by the board. In 1920 the appellants were partners, carrying on a wholesale and retail hardware business in Holyoke, Mass., under the name of J. Russell & Company. Prior to January 1, 1920, the business had been carried on by the senior partner, Henry L. Russell, individually. On January 1, 1920, he took in his three sons, Stuart A., Newton H., and Robert H., as partners. The partnership continued until March 1, 1923, when…
2Cases cited4 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- New York Life Ins. Co. v. RossCourt of Appeals for the Sixth Circuit · 1928
- Blair v. CurranCourt of Appeals for the First Circuit · 1928
- Rhode Island Hospital T. Co. v. COM'NR. OF INTERNAL REVENUECourt of Appeals for the First Circuit · 1928
3Cited by21 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- 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
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
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