Legal Opinion
Board v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 11, 1931No. 5532PublishedCited by 49 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
The above-entitled petition for review was consolidated, for purposes of the hearing, with the petitions in W. E. Massey v. Commissioner (C. C. A.) 51 F.(2d) 76, and Lincoln Bank & Trust Co. et al. v. Commissioner (C. C. A.) 51 F.(2d) 78, also this day decided. All involve income tax assessments for the years 1919, 1920, and/or 1921, and the point to be here first decided likewise appears in the other two eases.
The Old Dominion Oil Company was organized on December 31, 1917, and petitioner was a' stockholder throughout the years 1918, 1919, and 1920. In the summer…
2Cases cited13 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- The Confiscation CasesSupreme Court of the United States · 1874
8 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
44 more not listed; retrieve them via the Exa API.