Legal Opinion
Pottash Bros. v. Burnet
Court of Appeals for the D.C. Circuit
Decided May 4, 1931No. 5082PublishedCited by 8 opinions
1Opinion of the Court
GRONER, Associate Justice.
This is a petition to review a decision of the Board of Tax Appeals.
Max Pottash and Harry Pottash were formerly partners trading as Pottash Bros. We shall call them appellant.
On March 27, 1918, appellant filed its 1917 return for income taxes, and in September, 1924, the partnership was dissolved, and was succeeded by a corporation known as Pottash Bros. Co. This corporation took over all of the assets of the partnership. On December 15, 1925, the Commissioner notified appellant of the additional tax imposed for the year 1917, and, as the .five-year period had…
2Cases cited5 opinions
- Bell v. MorrisonSupreme Court of the United States · 1828
- Stange v. United StatesSupreme Court of the United States · 1931
- Kendrick Coal & Dock Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- United States v. Copper Queen Mining Co.Supreme Court of the United States · 1902
- Schoneman v. FegleySupreme Court of Pennsylvania · 1848
3Cited by8 opinions
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- Estate of Harry M. Liggett, Deceased Lucille W. Liggett, and Lucille W. Liggett v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Coles v. Redskin Realty Co.District of Columbia Court of Appeals · 1962
- Malden Trust Co. v. CommissionerCourt of Appeals for the First Circuit · 1940
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