Legal Opinion
Baltimore & O. R. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided June 3, 1935No. 3790PublishedCited by 11 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals and involves income taxes of the petitioner for the year 1925, in the amount of $336,725.86. The order of redetermination of the Board of Tax Appeals was entered June 8, 1934, and the petition to review was filed August 28, 1934, pursuant to the provisions of sections 1001 to 1003 of the Revenue Act of 1926 (c. 27, 44 Stat. 9 [26 USCA §§ 1224-1226]), as amended by section 1101 (a) of the Revenue Act of 1932 (c. 209, 47 Stat. 169 [26 USCA § 1224 (a)]).
There were a number of questions…
2Cases cited27 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. AndersonSupreme Court of the United States · 1926
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. LudeySupreme Court of the United States · 1927
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
22 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1959
- Commissioner of Internal Rev. v. Laguna Land & W. Co.Court of Appeals for the Ninth Circuit · 1941
- Comar Oil Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1939
6 more not listed; retrieve them via the Exa API.