Legal Opinion
Wyoming Inv. Co. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 26, 1934No. 917PublishedCited by 9 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals involving income tax liability of the Wyoming Investment Company for the year 1927.
The Investment Company filed a return for the year 1926 in which it reported a net operating loss of $38,327.28. A consolidated return was filed for the year 1927 by the Investment Company and its subsidiary the Sun Sand Company, in which a net income of $3,825.13 was reported. In this consolidated return $64,200 was deducted from gross income as a loss alleged to have been sustained by reason of the determination of the…
2Cases cited13 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Head v. HargraveSupreme Court of the United States · 1882
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Champlin v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
- Emerald Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- Cupler v. CommissionerUnited States Tax Court · 1975
- Lambert v. CommissionerCourt of Appeals for the Tenth Circuit · 1939
- Weicker v. HowbertCourt of Appeals for the Tenth Circuit · 1939
4 more not listed; retrieve them via the Exa API.