Legal Opinion
Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided September 19, 1930No. 2992PublishedCited by 17 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition hy the Trustees of the Ohio & Big Sandy Coal Company, a Virginia corporation which was dissolved on December 29, 1917, to review a decision of the Board of Tax Appeals which approved a deficiency assessment against the corporation of excess profits taxes amounting to $7,119.36 for the year 1917. A number of questions were considered by the Board which are not brought before us by the petition, and we need-not consider them. The questions presented to us are: (1) Whether the assessment is barred by the statute of limitations; (2) whether there was error…
2Cases cited11 opinions
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Loewer Realty Co. v. AndersonCourt of Appeals for the Second Circuit · 1929
- Joy Floral Co. v. CommissionerCourt of Appeals for the D.C. Circuit · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Stern Bros. & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- Regal, Inc. v. CommissionerUnited States Tax Court · 1969
- Anderson v. United StatesUnited States Court of Claims · 1936
- Philip Carey Mfg. Co. v. DeanCourt of Appeals for the Sixth Circuit · 1932
12 more not listed; retrieve them via the Exa API.