Legal Opinion
Atlas Securities Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided April 13, 1932No. 8839PublishedCited by 3 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals redetermining a deficiency in the income and excess profits taxes of petitioner for the year 1918.
The tax return was filed June 9, 1919, and the tax as returned was then paid. On October 15, 1925, and more than a year after the applicable statute of limitations as to assessment, the petitioner and the Commissioner executed a waiver as follows:
“Income and Profits Tax Waiver October 15, 1925 (For taxable years ended prior to March 1,1921.)
“In pursuance of the provisions of existing Internal Revenue Laws Atlas…
2Cases cited7 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Aiken v. BurnetSupreme Court of the United States · 1931
- W. P. Brown & Sons Lumber Co. v. BurnetSupreme Court of the United States · 1931
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Loewer Realty Co. v. AndersonCourt of Appeals for the Second Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Equitable Life Assur. Soc. of the United States v. MooreDistrict Court, E.D. Illinois · 1939
- Commissioner v. Northern Coal Co.Court of Appeals for the First Circuit · 1933