Legal Opinion
Cecil v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 9, 1939No. 4377PublishedCited by 36 opinions
1Opinion of the Court
CHESNUT, District Judge.
The Commissioner of Internal Revenue on February 7, 1935, notified the taxpayer, Cornelia V. Cecil, of a proposed deficiency income tax assessment for the year 1931 in the amount of $2,924.86. She thereupon petitioned the Board of Tax Appeals for a redetermination of the deficiency. On fully stipulated facts the Board (three members dissenting) confirmed the action of the Commissioner, 37 B.T.A. 904; and the taxpayer has now filed her petition here to review this ruling of the Board.
Two items, both claimed deductions from income, are in controversy. One deduction…
2Cases cited27 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Palmer v. CommissionerSupreme Court of the United States · 1937
22 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Beacon Publishing Co. v. CommissionerUnited States Tax Court · 1954
- Richard E. Wiles, Jr., and Constance K. Wiles v. United States of America, Brooks C. Noah and Mary Ann Noah v. United StatesCourt of Appeals for the Tenth Circuit · 1962
31 more not listed; retrieve them via the Exa API.