Legal Opinion
Leland v. Commissioner
Court of Appeals for the First Circuit
Decided June 10, 1931No. 2550PublishedCited by 18 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is a petition to review decisions or orders of the Board of Tax Appeals in three different matters which were consolidated and brought here as a single case, as each involved the same question. ’ The petition questions the determination of the Board of Tax Appeals of the ineome taxes of William H. Leland for the years 1922 and 1924, and of Albert G. Gifford for the latter year. The sums upon which the ineome taxes for these years were assessed were distributions made in the respective years by the Leland-Gif-ford Company to Leland and Gifford, of which they and one…
2Cases cited2 opinions
- Edwards v. DouglasSupreme Court of the United States · 1925
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
3Cited by18 opinions
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Lawrence v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Bass v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
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