Legal Opinion
Haight v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 8, 1931No. 4182-4185PublishedCited by 7 opinions
1Opinion of the Court
CARPENTER, District Judge.-
These eases, consolidated for hearing, involve income taxes for the years 1920’, 1922, and 1923, and the appeals are taken from orders of redetermination of the Board of Tax Appeals, entered February 9, 1929. The matter is brought to this court by petitions for review filed February 18, 1929, pursuant to the provisions of the Revenue Act 1926, c. 27, §§ 1001-1003, 44 Stat. 9, 109, 110 (26 USCA §§ 1225, 1226, and § 1224 and note).
Statutes and Regulations Involved.
Revenue Act 1918, c. 18, § 213, 40 Stat. 1057, 1065:
“See. 213. That' for the purposes of this title * * *…
2Cases cited9 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Fergus v. RusselIllinois Supreme Court · 1915
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
- Reed v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Buckner v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Childers v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Meigs v. United StatesCourt of Appeals for the First Circuit · 1940
- Consoer, Older & Quinlan, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1936
- Pope v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
2 more not listed; retrieve them via the Exa API.