Legal Opinion
Eavenson v. Commissioner
Court of Appeals for the Third Circuit
Decided July 28, 1931No. 4555PublishedCited by 6 opinions
1Opinion of the Court
THOMPSON, Circuit Judge.
This case comes up upon petition for review of the decision of the Board of Tax Appeals in a proceeding before the Board for redetermination of a deficiency found by the Commissioner of Internal Revenue in the petitioner’s taxes for the years 1922 to 1925, inclusive.
The petitioner entered into a contract of sale which is, in part, as follows:
“Memorandum of agreement made this 17th day of November, 1920, between Howard N. Eavenson, of Pittsburgh, Pa., party of the first part, hereinafter called the Seller, and Elkhom Coal & Coke Company, a West Virginia Corporation,…
2Cases cited1 opinion
- Dahlinger v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
3Cited by6 opinions
- Hoffman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Commissioner of Int. Rev. v. Southern Bell Tel. & Tel. Co.Court of Appeals for the Sixth Circuit · 1939
- Hertz Drivurself Stations, Inc. v. RitterCourt of Appeals for the Ninth Circuit · 1937
- Stanton v. CommissionerCourt of Appeals for the Seventh Circuit · 1938
- Consolidated Utilities Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1936
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