Legal Opinion
Rice, Barton &. Fales, Inc. v. Commissioner
Court of Appeals for the First Circuit
Decided June 5, 1930No. 2413PublishedCited by 11 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals sustaining the *340action of the Commissioner of Internal Revenue in ordering the petitioner to pay a deficiency tax for the calendar year of 1921.
Some time in 1920, Mitsui & Co., Ltd., of Japan, ordered of the petitioner two very large machines for making book paper to be shipped to Japan. The machines were so large that they could not be assembled here and shipped, but had to be constructed in units and required twenty cars for their shipment by rail to the Pacific Coast from Worcester, Mass., where…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- Thompson-King-Tate, Inc., a Kentucky Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Rockwell International Corp. v. CommissionerUnited States Tax Court · 1981
- E. E. Black, Limited v. AlsupCourt of Appeals for the Ninth Circuit · 1954
- Ball, Ball & Brosamer, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1992
6 more not listed; retrieve them via the Exa API.