Legal Opinion
Strayer's Business College, Inc. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided October 15, 1929No. Nos. 2828, 2829PublishedCited by 5 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
The petitioner corporation was organized under the laws of the state of Maryland, in April, 1898, for the purpose of conducting and maintaining schools for the business education of young men and women, and for related purposes. Its principal office is in Baltimore, Md. During the years in controversy, it operated a school in Baltimore and a branch school in Washington, D. C.
The capital stock was $5,000, divided into 500 shares of common stock of the par value of $10 each. Since May, 1910, 497 shares of this stock have been owned by Thomas W. Donoho; the remaining 3…
2Cases cited7 opinions
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- Atlantic Coast Distributors v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Metropolitan Business College v. BlairCourt of Appeals for the Seventh Circuit · 1928
- R. H. Martin, Inc. v. EdwardsDistrict Court, S.D. New York · 1922
- Park Amusement Co. v. McCaughnDistrict Court, E.D. Pennsylvania · 1925
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3Cited by5 opinions
- Atlanta-Southern Dental College v. CommissionerCourt of Appeals for the Fifth Circuit · 1931
- CF MEDARIS CO. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Lehman v. TaitCourt of Appeals for the Fourth Circuit · 1932
- William A. Brady Theatre Co. v. CommissionerCourt of Appeals for the Second Circuit · 1930
- Long v. CommissionerCourt of Appeals for the Sixth Circuit · 1931