Legal Opinion
Randolph v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 27, 1935No. 9930, 10055PublishedCited by 32 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
These are petitions to review an order of the Board of Tax Appeals redetermining deficiencies in the income taxes of Shelby H. Curlee, as trustee, for the years 1926 and 1927. Curlee v. Commissioner of Internal Revenue, 28 B. T. A. 773. For the year 1926, the Commissioner had determined a deficiency of $10,280.39, which the Board, upon appeal, reduced to $5,027.52. The Commissioner’s petition challenges the Board’s ruling in this regard. For the year 1927 the deficiency as determined by the Commissioner was $47,769.61, and this was sustained by the Board. Virgil P.…
2Cases cited18 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Towne v. EisnerSupreme Court of the United States · 1918
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Gibbons v. MahonSupreme Court of the United States · 1890
- Twin City Tile & M. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
13 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Bazley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
- Commissioner of Internal Revenue v. QuackenbosCourt of Appeals for the Second Circuit · 1935
27 more not listed; retrieve them via the Exa API.