Legal Opinion
Straubel v. Commissioner
United States Board of Tax Appeals
Decided December 6, 1933No. Docket No+ 56867+PublishedCited by 8 opinions
1Opinion of the Court
OPINION.
McMahon:
This is a proceeding for the redetermination of a deficiency in income taxes for the calendar year 1927 in the amount of $18,258.03.
In the petition there are alleged as errors:
A. The failure of the Commissioner to find, as to stock received bv the petitioner in exchange for patents and inventions in 1927, that it was received in an exchange tax free under Section 203 (b) (4) of the 1926 Law, and his failure to exclude the value of said stock from the income of the petitioner for 1927.
B. The failure of the Commissioner to exclude (or deduct) from the gross income of the…
2Cases cited7 opinions
- Dalzell v. Dueber Watch Case Manufacturing Co.Supreme Court of the United States · 1893
- Spears v. . WillisNew York Court of Appeals · 1897
- Searle v. HillSupreme Court of Iowa · 1887
- Whitcomb v. WhitcombSupreme Court of Vermont · 1911
- American Bank Protection Co. v. City Nat. Bank of Johnson CityU.S. Circuit Court for the District of Eastern Tennessee · 1909
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- E. I. Du Pont de Nemours & Co. v. United StatesUnited States Court of Claims · 1973
- Flanders v. United StatesDistrict Court, N.D. California · 1959
- D. N. Stafford and Flora C. Stafford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Dickman v. VollmerCourt of Appeals of Wisconsin · 2007
- Lammerding v. HelveringCourt of Appeals for the D.C. Circuit · 1941
3 more not listed; retrieve them via the Exa API.