Legal Opinion
WS Bogle & Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 12, 1928No. 3984PublishedCited by 21 opinions
1Opinion of the Court
EVAN A. EVANS, Circuit Judge.
Petitioners are here because dissatisfied with the Board of Tax Appeals’ determination of their 1917 and 1918 income and profit taxes. Their assignments of error deal with items that entered into the computation of these taxes.
Generally speaking, they may be considered under the headings of “Deductions” and “Capital Account.”
Petitioners were engaged in the coal business. They mined and sold coal. W. S. Bogle was their guiding spirit. He owned such a large part of the capital stock of the interested corporations that they were required, under section 240 (a) of the…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- The ConquerorSupreme Court of the United States · 1897
- 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
3Cited by21 opinions
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Boggs & Buhl v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1929
- Burnet v. Hutchinson Coal Co.Court of Appeals for the Fourth Circuit · 1933
- Pittsburgh Hotels Co. v. CommissionerCourt of Appeals for the Third Circuit · 1930
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