George H. Bowman Co. v. Commissioner
Court of Appeals for the D.C. Circuit
1Opinion of the Court
VAN ORSDEL, Associate Justice.
During the year 1920, the appellant corporation, a wholesale and retail dealer in chinaware, glassware, and kindred articles, doing business in tbe city of Cleveland, Ohio, rented for storage purposes a building known as tbe Eagle Street Warehouse.
By stipulation filed in tbe bearing before tbe Board of Tax Appeals, February 28, 1927, it was agreed, among other things, that tbe building belonged to Augusta B. Bowman, owner of 490 shares out of a total of 5067 shares of stock in said corporation; and that she is tbe wife of George H. Bowman, owner of more than 50…
2Cases cited2 opinions
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- National City Bank v. United StatesUnited States Court of Claims · 1927
3Cited by16 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- G. W. Van Keppel Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Fishing Tackle Products Co. v. CommissionerUnited States Tax Court · 1957
- 379 Madison Avenue v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
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