Legal Opinion
Atlantic Bank & Trust Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 13, 1932No. 3272PublishedCited by 10 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals sustaining a determination of a deficiency in income taxes against the petitioner made by the Commissioner of Internal Revenue. The deficiency, as determined, was for the years 1922,1923, and 1924, in the sums of $16,201.-59, $2,327.71, and $3,344.55, making a total of $21,873.85.
The petitioner, during the years in question, was a bank organized under the laws of the state of North Carolina, with its principal place of business at Greensboro.
In 'its income tax return for the calendar year-1921,…
2Cases cited6 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
- Wright v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Rhode Island Hospital T. Co. v. COM'NR. OF INTERNAL REVENUECourt of Appeals for the First Circuit · 1928
- American Land & Investment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Sutor v. CommissionerUnited States Tax Court · 1951
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Bourne v. CommissionerCourt of Appeals for the Fourth Circuit · 1933
- Gossett v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
5 more not listed; retrieve them via the Exa API.