Legal Opinion
Davidson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 27, 1938No. 10883PublishedCited by 3 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
This case comes upon petition to review an order of redetermination of the Board of Tax Appeals whereby it was decided that there is a deficiency in income tax due from the petitioner for 1929 in the sum of $5,129.50. The facts concerning the sale of stocks from which the questions here presented arise are thus found by the Board of Tax Appeals:
“On June 19, 1929, the petitioner instructed the broker to sell 500 of the 1,000 shares purchased on March 27, 1929, certificates for which were on deposit at the Omaha National Bank. When the sale was made the petitioner…
2Cases cited12 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Helvering v. RankinSupreme Court of the United States · 1935
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Snyder v. CommissionerSupreme Court of the United States · 1935
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Davidson v. CommissionerSupreme Court of the United States · 1938
- Davidson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938