Legal Opinion
Countway v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 7, 1942No. 3729PublishedCited by 13 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Francis A. Countway, Arthur F. Bern-hard, and William P. Jackson and wife petition for review of decisions of the Board of Tax Appeals redetermining, respectively, an income tax deficiency against Countway for the year 1933, against Bern-hard, and against Jackson and wife, both for the year 1935. In each case the Commissioner’s deficiency notice made several adjustments to net "income, but the only adjustment challenged before the Board, and now in issue here, involved the question of the proper basis for determination of capital gain or loss on the sale of certain…
2Cases cited11 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Helvering v. SalvageSupreme Court of the United States · 1936
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Frame v. CommissionerUnited States Tax Court · 1951
8 more not listed; retrieve them via the Exa API.