Legal Opinion
American Land & Investment Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 28, 1930No. 2892PublishedCited by 9 opinions
1Opinion of the Court
GLENN, District Judge.
This is a petition to review the decision of the United States Board of Tax Appeals. The only previous opinion in the ease is that of the Board reported in 14 B. T. A. 615. The matter was heard by the Board on an agreed stipulation of facts. This agreed stipulation of facts had been prepared by an accountant, and it fails to show the exact nature of a contract covering the sale of land out of which the income involved came. The transaction out of which the tax grew is recited as follows:
“That there is no contention as to any item of income or deduction in 1921 except the…
2Cases cited4 opinions
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Singleton v. CuttinoSupreme Court of South Carolina · 1917
- Brooks v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Stieff v. TaitDistrict Court, D. Maryland · 1928
3Cited by9 opinions
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- Bourne v. CommissionerCourt of Appeals for the Fourth Circuit · 1933
- Refling v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- Atlantic Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
4 more not listed; retrieve them via the Exa API.