Legal Opinion

Von Weise v. Commissioner

Court of Appeals for the Eighth Circuit

Decided February 23, 1934No. 9788PublishedCited by 19 opinions

1Opinion of the Court

BOOTH, Circuit Judge,. . . ... ^his “ a P?tltx?n to fa dceislon o£ «ie Board of Tax Appealsredotermmmg the deficiency m the income taxes of Philip D C. Ball, for the year 1926, in the sum of 4fi7 fi9 ^ ’

Subsequent to the filing of the petition, Ball died, and his executors were substituted as petitioners. The term “petitioner” is; *440for convenience, hereafter used as referring to Ball.

No review is sought of the Board’s re-determination for the year 1925, which was made in the same decision.

Two questions are presented: (1) Whether petitioner received recognizable gain from exchange of his stock…

2Cases cited6 opinions

  1. Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
  2. Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
  3. Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
  4. Allen v. PayneCalifornia Supreme Court · 1934
  5. Atlas Plaster & Fuel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932

1 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Evans v. International Typographical UnionDistrict Court, S.D. Indiana · 1948
  2. Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
  3. Peerless Carbon Black Co. v. SheppardCourt of Appeals of Texas · 1938
  4. Haas v. Independent School District No. 1South Dakota Supreme Court · 1943
  5. Helvering v. Nebraska Bridge Supply & Lumber Co.Court of Appeals for the Eighth Circuit · 1940

14 more not listed; retrieve them via the Exa API.

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