Legal Opinion
Lonsdale v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 18, 1929No. 8293PublishedCited by 18 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The Commissioner of Internal Revenue, on August 19, 1926, found that there was a deficiency in the amount of petitioner’s income tax for the year 1924 in the sum of $3,766.91. This deficiency was held to arise from the exclusion of a 10 per cent, dividend declared by the National Bank of Commerce of St. Louis, Mo., which said dividend was applied to the purchase of stock in the Federal Commerce Trust Company of that city.
The petition of appellant, for appeal from this ruling to…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Corsicana Nat. Bank of Corsicana v. JohnsonSupreme Court of the United States · 1919
- Marr v. United StatesSupreme Court of the United States · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Morsman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Starr v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Ruben v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
13 more not listed; retrieve them via the Exa API.