Legal Opinion
Nichols v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 11, 1930No. 4313PublishedCited by 24 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This case is here on a petition to review the order of redetermination of the Board of Tax Appeals affirming the determination of the Commissioner of Internal Revenue.
The petitioner is an attorney at law residing in Waynesburg, Greene 'county, Pa. In October, 1920, he negotiated a sale to the General Investment Company of West Virginia, hereinafter called the company, of approximately 6,347 acres of undeveloped coal land situated in Marshall county, W. Va. In payment of the purchase price and commissions on the sale of the property, the company gave $29,140 of its notes,…
2Cases cited17 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- The ConquerorSupreme Court of the United States · 1897
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Head v. HargraveSupreme Court of the United States · 1882
- United States v. MitchellSupreme Court of the United States · 1926
12 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
19 more not listed; retrieve them via the Exa API.