Legal Opinion
Lewis-Hall Iron Works v. Blair
Court of Appeals for the D.C. Circuit
Decided January 3, 1928No. 4585PublishedCited by 35 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This is an appeal by a taxpayer from an order of the Board of Tax Appeals dismissing a petition for redetermination of an alleged deficiency in income and excess profits taxes for the fiscal year ended January 31, 1919.
The record discloses by stipulation that on June 20, 1924, the Commissioner of Internal Revenue made a jeopardy assessment, under section 274 (d) of the Revenue Act of 1924 (26 USCA § 1051; Comp, St. § 6336%zz [1]), on the appellant taxpayer for additional income and excess profits taxes imposed by the Revenue Act of 1918 (40 Stat. 1057) for the fiscal…
2Cases cited11 opinions
- In Re GubelmanCourt of Appeals for the Second Circuit · 1925
- Hoyt v. StarkCalifornia Supreme Court · 1901
- Habighorst v. ConantOregon Supreme Court · 1903
- Gallagher v. LinwoodNew Mexico Supreme Court · 1924
- In re Von BorckeDistrict Court, D. New Jersey · 1899
6 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Hughes v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Casalduc v. DiazCourt of Appeals for the First Circuit · 1941
30 more not listed; retrieve them via the Exa API.