Legal Opinion
Bonham v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 5, 1937No. 10770PublishedCited by 29 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition by a taxpayer to review an order of the Board of Tax Appeals sustaining an additional income tax for the year 1929. The tax arose from a profit on an exchange of stock of the First National Bank of Fairbury for cash and stock of the Northwest Bancorporation, which occurred in 1929.
Various issues were determined by the Board, of which only two are presented by this petition to review. The first of these is the inclusion by the Commissioner, as part of the transaction realized in 1929 to the petitioner, of 750 shares of the Northwest Bancorporation which…
2Cases cited14 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Commissioner of Int. Rev. v. Cleveland Trinidad Pav. Co.Court of Appeals for the Sixth Circuit · 1932
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952
- Davidson v. CommissionerSupreme Court of the United States · 1938
- Cory v. CommissionerUnited States Tax Court · 1955
- Heiner v. GwinnerCourt of Appeals for the Third Circuit · 1940
- White Farm Equipment Co. v. CommissionerUnited States Tax Court · 1973
24 more not listed; retrieve them via the Exa API.