Legal Opinion
Kleeson Co. v. Blair
Court of Appeals for the Fourth Circuit
Decided October 16, 1928No. 2711PublishedCited by 1 opinion
1Opinion of the Court
SOPER, District Judge.
This case is before the court on petition for review of a decision of the United States Board of Tax Appeals, filed pursuant to the Revenue Act of 1926,44 Stat. 109,110 (26 USCA § 1224). Income and profit taxes for the years 1920, 1921, and 1922, assessed under the Revenue Act of 1918 (40 Stat. 1057), in the respective sums of $21,874.38, $4,800.13, and $14,050.51, are involved. The taxpayer complains that the Board erred in refusing to allow, as part of its invested capital, the fair value of a contract acquired by it in 1919 at or about the time of its organization as…
2Cases cited6 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- W. K. Henderson Iron Works & Supply Co. v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Blair v. CurranCourt of Appeals for the First Circuit · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kaufmann & Baer Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1929