Legal Opinion
Brandon Corporation v. COMMISSIONER OF INT. REVENUE
Court of Appeals for the Fourth Circuit
Decided June 11, 1934No. 3639PublishedCited by 6 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, involving income taxes of the petitioner for the period from June 1, 1928, to December 31, 1928, and involves a deficiency determination by the Commissioner of Internal Revenue against the petitioner in the sum of $8,760.-07. The decision of the Board, which is not reported, was promulgated August 17, 1933 (B. T. A. docket No. 51693). The Board sustained the finding of the Commissioner.
The facts as found by the Board of Tax Appeals are as follows:
“Brandon Mills, Poinsett Mills, and…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Burnet v. Thompson Oil & Gas Co.Supreme Court of the United States · 1931
- Planters Cotton Oil Co. v. HopkinsSupreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- New York Cent. R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- Good Will Distributors (Northern), Inc. v. ShawSupreme Court of North Carolina · 1957
- Jones v. Noble Drilling Co.Court of Appeals for the Tenth Circuit · 1943
- Commonwealth Title Company v. RothensiesDistrict Court, E.D. Pennsylvania · 1954
1 more not listed; retrieve them via the Exa API.