Legal Opinion
Blair v. Byers
Court of Appeals for the Eighth Circuit
Decided October 9, 1929No. 8374PublishedCited by 18 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
The Commissioner of Internal Revenue added to the gross income, for the years 1920 to. 1923, of Howard Webster Byers, now deceased, amounts received by him as attorney and counselor for the hoard of waterworks trustees of the city of Des Moines, Iowa, whereby there resulted deficiencies in income taxes for such years in the sum of $758.27. Byers appealed from the finding of the Commissioner to the Board of Tax Appeals, which, upon hearing, concluded that the petitioner became and continued to be an employee of a political subdivision of tbe state of Iowa, and,…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- City of Winona v. BotzetCourt of Appeals for the Eighth Circuit · 1909
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Lucas v. Mercantile Trust Co.Court of Appeals for the Eighth Circuit · 1930
- Burnet v. McDonoughCourt of Appeals for the Eighth Circuit · 1931
- Lohman v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
13 more not listed; retrieve them via the Exa API.