Legal Opinion
Robert Hughes & Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided February 23, 1940No. 11577PublishedCited by 4 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
Robert Hughes & Co., Inc., a Missouri corporation, has petitioned for a review of an order of the 'Board of Tax Appeals redetermining a deficiency of $342.18 in surtax and a penalty of $85.55 for delay in making a return. The tax was imposed for the year 1934 under section 351 of the Revenue Act of 1934, 26 U.S.C.A. § 331, and the penalty is prescribed by section 291 of the Act.
Section 351 of the statute provides:
“(a) Imposition of tax. There shall be levied, collected, and paid, for each taxable year, upon the undistributed adjusted net income of every personal holding…
2Cases cited3 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Larkin v. United StatesCourt of Appeals for the Eighth Circuit · 1935
- Titsworth v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1934
3Cited by4 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Haffenreffer Brewing Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1940
- Cedarburg Canning Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1945
- Commissioner of Internal Revenue v. Tennessee Co.Court of Appeals for the Third Circuit · 1940