Legal Opinion
Commissioner v. Apartment Corp.
Court of Appeals for the Fourth Circuit
Decided October 3, 1933No. 3484PublishedCited by 3 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, involving income taxes for the year 1926 in the sum of $3,777.80. The findings of fact and opinion of the Board of Tax Appeals are reported in 26 B. T. A. 849.
The respondent is a Maryland corporation engaged in the real estate business, and beginning in the year 1920 made certain advances to the University Homes Company, also a Maryland corporation. On December 31, 1926, the balance due the respondent on such advances was $70,282.91. In 1921, the University Homes Company not being able…
2Cases cited4 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- McLaughlin v. Pacific Lumber Co.Court of Appeals for the Ninth Circuit · 1933
3Cited by3 opinions
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
- Commissioner of Internal Revenue v. SaltonstallCourt of Appeals for the First Circuit · 1941
- United States v. Lakewood Engineering Co.Court of Appeals for the Sixth Circuit · 1934