Legal Opinion
Commissioner of Internal Revenue v. Central United Nat. Bank
Court of Appeals for the Sixth Circuit
Decided November 9, 1938No. 7487PublishedCited by 12 opinions
1Opinion of the Court
HICKS, Circuit Judge.
The Commissioner of Internal Revenue made a deficiency assessment of income taxes against respondent for the years 1929 and 1930 in the amounts of $10,131.52 and $8,620.76, respectively. The Board of Tax Appeals decided that no deficiency existed for the year 1929, and that there was an overpayment of $1,310.45 for the year 1930. This petition was filed to review the decision of .the Board. The facts were stipulated.
Respondent is a national bank located at Cleveland, Ohio. It kept its books and filed its returns on the accrual basis of accounting. It accrued and claimed…
2Cases cited8 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Bauer Bros. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Inland Products Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Bergan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- JA Dougherty's Sons v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1941
- Ben Bimberg & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
- Davies' Estate v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
7 more not listed; retrieve them via the Exa API.