Legal Opinion
American Auto Trimming Co. v. Lucas
Court of Appeals for the D.C. Circuit
Decided January 6, 1930No. 4877PublishedCited by 5 opinions
1Opinion of the Court
ROBB, Associate Justice.
Appeal from a decision of the Board of Tax Appeals, reported in 6 B. T. A. 1007.
It'is contended, first, that the Board erred in holding that the five appellant companies were not affiliated for the years 1918 and 1919 within the purview of section 240 of the Revenue Act of 1918 (40 Stat. 1057, 1081); second, that the Board erred in holding that appellant American Auto Trimming Company of Michigan did not sustain a loss of $45,700.82 in 1918 or 1919 upon a note of the Saxon Motor Car Company; third, that the- Board erred in considering the cross-examination by…
2Cases cited10 opinions
- New York, New Haven & Hartford Railroad v. Interstate Commerce CommissionSupreme Court of the United States · 1906
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Corning Glass Works v. LucasCourt of Appeals for the D.C. Circuit · 1929
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Tevis v. RyanSupreme Court of the United States · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Du Pont v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- Burnet v. Bank of ItalyCourt of Appeals for the Ninth Circuit · 1931
- Commonwealth Commercial State Bank v. LucasCourt of Appeals for the D.C. Circuit · 1930