Legal Opinion
Lewis v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 16, 1931No. 4071PublishedCited by 16 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
While on its face this petition for review of an order of the United States Board of Tax Appeals, redetermining tax deficiencies, appears to concern only the petitioner, the proceeding is a test case affecting like deficiency determinations with respect to all five members of a partnership, arising from their manner of conducting the business of public shorthand reporting and their method of making returns for income tax purposes.
Guilbert & Lewis, which we shall call “the firm,” was under contract to report eases in the United States District Court and was employed from…
2Cases cited3 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Collector v. DaySupreme Court of the United States · 1871
- Lucas v. ReedSupreme Court of the United States · 1930
3Cited by16 opinions
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Bijou Park Properties, Inc. v. CommissionerUnited States Tax Court · 1966
- Clinton L. Whittemore, Jr., and Anne W. Whittemore v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- W. Horace Williams Co. v. CocrehamSupreme Court of Louisiana · 1948
- Norfolk Nat. Bank of C. and T. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
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