Legal Opinion
Walsh-McGuire Co. v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided June 7, 1938No. 7399PublishedCited by 18 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals determining a deficiency of $682.91 in income tax for the period from April 16, 1931, to December 31, 1931. Petitioner, an Ohio corporation, was organized on April 16, 1931, and immediately thereafter acquired title to certain real property in Cleveland, Ohio. The items in controversy are the real estate taxes for the first half of 1931, in the amount of $3,732.83, paid February 2, 1932, and for the last half of 1931, in the amount of $3,732.85, paid June 28, 1932, both of which items áre asserted by…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. AndersonSupreme Court of the United States · 1926
- Brown v. HelveringSupreme Court of the United States · 1934
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
13 more not listed; retrieve them via the Exa API.