Legal Opinion
Snyder v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 18, 1934No. 5419PublishedCited by 8 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
The Commissioner. of Internal Revenue found a deficiency tax against Snyder arising out of marginal transactions in the year 19B8 which were similar in character to marginal transactions of the same taxpayer in 1925 on which this court passed in Snyder v. Commissioner, 54 F.(2d) 57. The Commissioner claims the decision in that case is res judicata of the matter raised on the present petition. Although the law may be the same, the faets, though similar, are different and, being different, they were not passed upon in that case. We hold against the Commissioner’s…
2Cases cited10 opinions
- Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
- Heiner v. DonnanSupreme Court of the United States · 1932
- Yee Hem v. United StatesSupreme Court of the United States · 1925
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Cockrill v. CaliforniaSupreme Court of the United States · 1925
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner of Internal Revenue v. ScatenaCourt of Appeals for the Ninth Circuit · 1936
- Great Atlantic & Pacific Tea Co. v. ErvinDistrict Court, D. Minnesota · 1938
- Byrne v. CommissionerUnited States Tax Court · 1970
- Levi v. United StatesUnited States Court of Claims · 1936
- Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1934
3 more not listed; retrieve them via the Exa API.