Legal Opinion
Citizens Nat. Bank v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 16, 1941No. 11901PublishedCited by 16 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is a petition by a taxpayer to review a decision of the United States Board of Tax Appeals redetermining the petitioner’s income tax for the year 1936. 42 B.T.A. 539. The amount in controversy is $360. For its finding of facts the Board adopted a stipulation of facts entered into by the parties, a brief summary of the pertinent portion of which follows.
The petitioner is a corporation engaged in the general banking business at Kirks-ville, Missouri. From 1906 to 1912 it rented the premises occupied by it from William T. Baird who died testate in the latter year. *1013Under…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Eckert v. BurnetSupreme Court of the United States · 1931
20 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- John C. W. Dix and Caroline W. Dix v. Commissioner of Internal Revenue, George E. Dix v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Commissioner of Internal Revenue v. PatinoCourt of Appeals for the Fourth Circuit · 1950
- United States v. DavidsonCourt of Appeals for the Fifth Circuit · 1943
- Murat v. F/V SHELIKOF STRAITAlaska Supreme Court · 1990
11 more not listed; retrieve them via the Exa API.