Legal Opinion
Inland Development Co. v. Commissioner of Int. Rev.
Court of Appeals for the Tenth Circuit
Decided June 9, 1941No. 2210PublishedCited by 8 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
The determinative question presented on this petition to review a decision of the Board of Tax Appeals is whether Inland Development Company, hereinafter called the taxpayer, was a personal holding company and therefore liable for surtax for the year 1934 under section 351 of the Revenue Act of 1934, 48 Stat. 680, 751, 26 U.S. C.A. Int.Rev.Acts, page 757. The Commissioner of Internal Revenue found that the taxpayer was such a company, and a resulting deficiency in surtax followed; the Board sustained that action; and the taxpayer seeks review.
The cause was submitted to…
2Cases cited26 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. PhellisSupreme Court of the United States · 1921
21 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- American Package Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Texas-Empire Pipe Line Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1942
3 more not listed; retrieve them via the Exa API.