Legal Opinion
United States v. Burrows Bros.
Court of Appeals for the Sixth Circuit
Decided February 9, 1943No. 9248PublishedCited by 6 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
Appellee taxpayer, the Burrows Brothers Company, obtained judgment in the district court for recovery, with interest, of an income tax deficiency assessment, collected by the Commissioner of Internal Revenue by reason of his disallowance of a bad-debt loss claim made by the taxpayer on its Federal income tax return for the fiscal year ending February 28, 1935.
From the stipulation of facts upon which trial was had in the district court, it appears that the appellee company rented space in a building owned by the New England Company, the entire capital stock of which was…
2Cases cited12 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Commissioner of Internal Revenue v. Moline Properties, Inc.Court of Appeals for the Fifth Circuit · 1942
- Fairless v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
- Peggy Hudson Ogilvie, Admx. v. Commissioner of Internal Revenue, Hillsman Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- San Miguel & Compañía v. Secretario de HaciendaSupreme Court of Puerto Rico · 1956
1 more not listed; retrieve them via the Exa API.