Legal Opinion
Burton Swartz Land Corp v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 24, 1952No. 13828PublishedCited by 35 opinions
1Opinion of the Court
STRUM, Circuit Judge.
This is a petition to review a decision of the tax court entered January 26, 1951, sustaining the Commissioner of Internal Revenue in determining an aggregate deficiency of $21,306.25 in petitioner’s personal holding company surtaxes for 1944, 1945, and 1946; imposing delinquency penalties aggregating $5,326.46 for failure to file returns for those years; and disallowing a deduction for interest in the sum of $4,753.11, claimed by petitioner on its income and excess profits tax return for 1945.
Conceding that the Commissioner properly determined it to be a personal holding…
2Cases cited9 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Safety Tube Corp. v. CommissionerUnited States Tax Court · 1947
- Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
- Orient Investment & Finance Co. v. COMMISSIONER OF IRCourt of Appeals for the D.C. Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
30 more not listed; retrieve them via the Exa API.