Legal Opinion
Bourne v. Commissioner
Court of Appeals for the Fourth Circuit
Decided January 10, 1933No. 3368PublishedCited by 27 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The decision of the board is reported in 23 B. T. A. 1287, and involves federal income tax for the year 1926 in the amount of $980.-58.
The petitioner is a lawyer practicing in the state of North Carolina and kept his personal books on the cash receipts and disbursements basis. In the year in question he was ill in a Baltimore hospital for an extended period and claimed as a deduction from his income medical and hospital expenses incurred during his illness.
During the year 1926,…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- American National Co. v. United StatesSupreme Court of the United States · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Sparkman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- C. H. Mead Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1934
- Beaumont v. HelveringCourt of Appeals for the D.C. Circuit · 1934
22 more not listed; retrieve them via the Exa API.