Legal Opinion
Commissioner v. W. F. Trimble & Sons
Court of Appeals for the Third Circuit
Decided August 12, 1938No. 6443PublishedCited by 3 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
The question at issue here is whether or not there was a deficiency in the respondent’s income tax for 1932.
On August 4, 1934, the commissioner,, by a so-called 90 day letter, notified W. F. Trimble & Sons Company, respondent, that there was a deficiency of $5,921.64 in its income tax for 1932. This deficiency, the commissioner says, consisted of an underpayment of $3,947.76 and a penalty of $1,973.88. The respondent thereupon petitioned the Board of Tax Appeals for a redetermination of its taxes. The Board filed its opinion on July 29, 1936 and on September 2, 1936, it…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
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3Cited by3 opinions
- Du Pont v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Hamlen v. United StatesDistrict Court, D. Massachusetts · 1940
- Pechiney Ugine Kuhlmann Corp. v. CommissionerUnited States Tax Court · 1986