Legal Opinion
Howell v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 20, 1934No. 9674PublishedCited by 44 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals determining a deficiency of $6,595.85 in income taxes of the petitioner for the calendar year 1922.
The People’s Trust Company, a bank doing business in Kansas City, Mo., had acquired, prior to April 25, 1922, through the firm of Smith and Ricker, notes secured by chattel mortgages on cattle and mortgages on ranch lands, which notes were guaranteed by that firm. In the spring of 1922 Smith and Ricker became involved financially, and made an assignment for the benefit of their creditors. The members of the…
2Cases cited18 opinions
- Jenkins v. National Surety Co.Supreme Court of the United States · 1928
- Weightman v. Union Trust Co.Supreme Court of Pennsylvania · 1904
- Assets Realization Co. v. . RothNew York Court of Appeals · 1919
- United States Fidelity & Guaranty Co. v. Centropolis Bank of Kansas City, Mo.Court of Appeals for the Eighth Circuit · 1927
- Jones v. . BaconNew York Court of Appeals · 1895
13 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Plessey Precision Metals, Inc. v. Metal Center, Inc. (In Re Metal Center, Inc.)United States Bankruptcy Court, D. Connecticut · 1983
- Majestic Securities Corp. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1941
- Downer v. CommissionerUnited States Tax Court · 1967
39 more not listed; retrieve them via the Exa API.