Legal Opinion
Central Trust Co. v. Burnet
Court of Appeals for the D.C. Circuit
Decided December 1, 1930No. 4964PublishedCited by 5 opinions
1Opinion of the Court
VAN ORSDEL, Associate Justice.
This appeal involves income tax for the year 1920 brought by the Central Tirust Company, administrator of the estate of Azel Ford, deceased.
It appears that. Azel Ford was engaged in business in the District of Columbia and became involved in litigation with one L. D. George, in which Ford was charged as agent of the plaintiff George with accountability of the proceeds of certain shares of stock and interest in corporations. The action was based upon fraud and deceit. A decree against Ford was entered in the Supreme Court of the District of Columbia on June 29,…
2Cases cited2 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- American Code Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
3Cited by5 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Dayton Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Sheldon v. Metro-Goldwyn Pictures CorporationDistrict Court, S.D. New York · 1938
- Louisville Trust Co. v. GlennDistrict Court, W.D. Kentucky · 1940
- Commissioner of Internal Revenue v. Highway Trailer Co.Court of Appeals for the Seventh Circuit · 1934