Legal Opinion
Gilman v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 14, 1931No. 8998PublishedCited by 68 opinions
1Opinion of the Court
DAVIS, District Judge.
This case is brought here by a petition to review a decision of the Board of Tax Appeals finding additional income and profit taxes due from petitioner for each of the years of 1922 and 1923. The assessment of the additional tax resulted from the disallowance of deductions of $14,400 claimed to have been payments of interest in each of those years.
The petitioner is a resident of the city of Sioux City, in the state of Iowa. In the year 19l8, he purchased a considerable area of farm lands in Iowa and Nebraska, from two large eastern estates, for a consideration in excess…
2Cases cited8 opinions
- Saleno v. City of NeoshoSupreme Court of Missouri · 1895
- Meginnes v. McChesneySupreme Court of Iowa · 1916
- Bing v. BowersDistrict Court, S.D. New York · 1927
- Simpson Centenary College v. TuttleSupreme Court of Iowa · 1887
- Lowery v. FullerMissouri Court of Appeals · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- Federal Deposit Insurance v. Philadelphia Gear Corp.Supreme Court of the United States · 1986
- Stringer v. CommissionerUnited States Tax Court · 1985
- Clark v. CommissionerUnited States Tax Court · 1952
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
63 more not listed; retrieve them via the Exa API.