Legal Opinion
Commissioner of Internal Revenue v. Robertson
Court of Appeals for the Sixth Circuit
Decided February 8, 1935No. 6749, 6750PublishedCited by 8 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
These cases were consolidated and heard as one before the Board of Tax Appeals. They involve federal income taxes for the years 1927 and 1928, the Commissioner determining a deficiency against Robertson for each year, and against Chapman for 1928 only. The sole question before the Board of Tax Appeals was as to the fair market value of the common stock of The Firestone Tire & Rubber Company on March 1, 1913, within the meaning of section 204 (b) of the Revenue Act of 1926 (26 USCA § 935 (b) and 113 (b) of the Revenue Act of 1928 (26 USCA § 2113 (b):
The Commissioner found…
2Cases cited15 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- United States v. MitchellSupreme Court of the United States · 1926
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
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3Cited by8 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Brooks v. WillcutsCourt of Appeals for the Eighth Circuit · 1935
- Fistel v. ChristmanDistrict Court, S.D. New York · 1955
- Schnorbach v. KavanaghDistrict Court, W.D. Michigan · 1951
- Union Nat. Bank of Pittsburgh v. DriscollDistrict Court, W.D. Pennsylvania · 1940
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