Legal Opinion
Ayer v. Commissioner
Court of Appeals for the First Circuit
Decided January 17, 1939No. 3363PublishedCited by 1 opinion
1Opinion of the Court
WILSON, Circuit Judge.
The petitioners are here on a petition for a review of a decision of the Board of Tax Appeals entered’ on the twenty-fourth day of May, 1938, finding a deficiency in the income tax of the petitioners for the year 1929 in the sum of $697.27. The Commissioner of Internal Revenue had determined a deficiency in income tax in the sum of $8,051.37, and the petitioners in their petition to the Board claimed that there was no deficiency and that in fact they had overpaid their tax in the sum of $20,159.11.
The petitioners in 1929 owned 9,000 shares or interests of Keweenaw Land…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Weiss v. StearnSupreme Court of the United States · 1924
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- New York, C. & St. L. R. Co. v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Turner-Farber-Love Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Berger v. CommissionerUnited States Tax Court · 1996