Legal Opinion
O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Sixth Circuit
Decided April 16, 1942No. 8950PublishedCited by 32 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This petition to review decisions of the Board of Tax Appeals (42 B.T.A. 18) arises out of two cases consolidated for hearing and decision. The question presented in the case of petitioner O’Bryan Brothers, Inc., is whether the disallowance by the Commissioner of a deduction for a bad debt, made in the computation of income and excess profits taxes for the calendar year 1933, is shown to be improper. The questions presented in the case of petitioner T. P. Kennedy, Sr., are whether the Board erred (1) in valuing certain stock at $150 per share for purposes of gift tax, and…
2Cases cited7 opinions
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Deeds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- WH Hill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- American Felt Co. v. BurnetCourt of Appeals for the D.C. Circuit · 1932
- Selden v. HeinerDistrict Court, W.D. Pennsylvania · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Riss v. CommissionerUnited States Tax Court · 1971
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
27 more not listed; retrieve them via the Exa API.