Legal Opinion
Public Opinion Pub. Co. v. Jensen
Court of Appeals for the Eighth Circuit
Decided March 25, 1935No. 9925PublishedCited by 12 opinions
1Opinion of the Court
BELL, District Judge.
This is an action by appellant for a refund of income taxes paid for the years-1920 and 1921. In its income tax return appellant deducted as operating expenses-for 1920 the sum of $15,839.64 and for 1921 the sum of $11,592.59, which sums had been expended by it on newspaper subscription contests. The Commissioner disallowed the deductions and assessed additional taxes accordingly in the amounts of $6,022.16 for 1920 and $1,705.06 for 1921. Appellant appealed to the Board of Tax Appeals, which affirmed the Commissioner’s determination. 6 B. T. A. 1255. The deficiencies…
2Cases cited11 opinions
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Meredith Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Lloyd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- ætna Casualty & Surety Co. v. Reliable Auto Tire Co.Court of Appeals for the Eighth Circuit · 1932
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Wiget v. BeckerCourt of Appeals for the Eighth Circuit · 1936
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Florida Publishing Co. v. CommissionerUnited States Tax Court · 1975
- Paschal v. BliedenCourt of Appeals for the Eighth Circuit · 1942
7 more not listed; retrieve them via the Exa API.