Legal Opinion
Houston Street Corp. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided July 15, 1936No. 8014PublishedCited by 15 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals sustaining a motion by the Commissioner of Internal Revenue to dismiss a petition of the Houston Street Corporation for the redetermination of a deficiency for want of jurisdiction.
The question for decision is whether petitioner is to be considered a taxpayer within the meaning of the Internal Revenue laws.
The Board of Tax Appeals was created by the Revenue Act of 1924, § 900 (43 Stat. 336). Subsequent acts made changes as to procedure, provided for an appeal of a decision of the Board, but made no change in…
2Cases cited4 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- White v. HopkinsCourt of Appeals for the Fifth Circuit · 1931
- Southern Pacific Co. v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by15 opinions
- S-K Liquidating Co. v. CommissionerUnited States Tax Court · 1975
- James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. T. O. GreenCourt of Appeals for the Fifth Circuit · 1959
- Gooch Milling & Elevator Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- State v. City of Greenville, Texas Court of Appeals, 5th District (Dallas)1986
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
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