Legal Opinion
Bishoff v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 25, 1928No. 3756PublishedCited by 42 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
On this petition to review an order of re-determination made by the United States Board of Tax Appeals sustaining a determination by the Commissioner of Internal Revenue that the petitioner earned profits in the years 1918 and 1919 and was liable for income taxes in corresponding amounts, 6 B. T. A. 570, the petitioning taxpayer raises two questions:(1) The right of the Commissioner when determining income taxes to disregard the books and records of the taxpayer and sub stitute therefor as a basis of computation the average profits of corporations in the same line of…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. MitchellSupreme Court of the United States · 1926
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- United States v. RindskopfSupreme Court of the United States · 1882
- Rieck v. HeinerCourt of Appeals for the Third Circuit · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Giddio v. CommissionerUnited States Tax Court · 1970
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Anthony Agnellino and Florence Agnellino v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
37 more not listed; retrieve them via the Exa API.