Legal Opinion

Commissioner v. Trustees of Lumber Inv. Ass'n

Court of Appeals for the Seventh Circuit

Decided September 26, 1938No. Nos. 6435-6437PublishedCited by 7 opinions

1Opinion of the Court

TREANOR, Circuit Judge.

These cases are here on petitions for review of decisions of the United States Board of Tax Appeals. The decisions were rendered in proceedings for the re-determination of income tax deficiencies. Causes No. 6435 and 6436 were docketed as one cause by the United States Board of Tax Appeals, the consolidated causes presenting two issues. One issue was decided in favor of the taxpayer, and the Commissioner petitions for review thereof in our cause No. 6435. The other issue was decided in favor of the Commissioner and the taxpayer petitions for review in our cause No.…

2Cases cited13 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
  3. Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
  4. Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
  5. Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918

8 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Securities & Exchange Commission v. Universal Service Ass'nCourt of Appeals for the Seventh Circuit · 1939
  2. Trinco Industries, Inc. v. CommissionerUnited States Tax Court · 1954
  3. Chicago & NWR Co. v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1940
  4. Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
  5. United Light & Power Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1939

2 more not listed; retrieve them via the Exa API.

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