Legal Opinion

News Pub. Co. v. Blair

Court of Appeals for the D.C. Circuit

Decided December 3, 1928No. 4664PublishedCited by 11 opinions

1Opinion of the Court

ROBB, Associate Justice.

Petitioner seeks a review of a decision of the United States Board of Tax Appeals (affirming a decision of the Commissioner of Internal Revenue), and has filed a stipulation as required by the Revenue Act of February 26, 1926 (44 Stat. 109, 110 [26 USCA § 1224]).

The Commissioner of Internal Revenue determined against petitioner, News Publishing Company, deficiencies in income and excess -profits taxes for the years 1918 and 1919 in the amounts of $11,114.62 and $8,072.29, respectively. The Commissioner found that the assets of the company consisted of its value in…

2Cases cited3 opinions

  1. LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
  2. Tomlinson v. BranchSupreme Court of the United States · 1873
  3. Yazoo & Mississippi Valley Railway Co. v. AdamsSupreme Court of the United States · 1901

3Cited by11 opinions

  1. Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
  2. Meredith Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
  3. United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
  4. Perkins Bros. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
  5. Public Opinion Pub. Co. v. JensenCourt of Appeals for the Eighth Circuit · 1935

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