Legal Opinion
Lansdowne Realty Trust v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided May 28, 1931No. 2545PublishedCited by 13 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is a petition to review an order or decision of the Board of Tax Appeals affirming the commissioner’s assessments of deficiency taxes against the petitioner in the sum of $1,585.53 for the year 1923, of $1,-342.44 for the year 1924, $800.11 for the year 1925, and $568.83 for the year 1926. The statutes involved are section 2 (2) of 1921 (42 Stat. 227, 252), § 2 (a) (2) of 1924 and 1926, and section 230 of the Revenue Acts of 1921, 1924, and 1926 (26 USCA §§ 1262 (a) (2), 981 note), and section 704 (a) of the Revenue Act of 1928, 26 USCA § 2704 (a).
The question is…
2Cases cited7 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Little Four Oil & Gas Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
- Lucas v. Extension Oil Co.Court of Appeals for the Fifth Circuit · 1931
- Malley v. HowardCourt of Appeals for the First Circuit · 1922
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Fidelity-Bankers Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
- Coleman-Gilbert Associates v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1935
- Dunbar v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1933
8 more not listed; retrieve them via the Exa API.