Legal Opinion
Franciscus Realty Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 8, 1930No. 8703PublishedCited by 17 opinions
1Opinion of the Court
REEVES, District Judge.
This appeal involves income taxes for tbe years 1920 and 1921 in tbe sum of $6,153.57 and $4,117.55, respectively. It is taken from an order of redetermination entered by tbe United States Board of Tax Appeals and promulgated in November, 1928.
Tbe petition for review is in conformity with and pursuant to an act approved February 26, 1926.
Tbe sole question presented is whether tbe appellant was entitled to be classed as a personal service corporation during tbe years mentioned within tbe purview of section 200 of tbe Revenue Act of 1918 (40 Stat. 1058) a!nd tbe Revenue…
2Cases cited9 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Cornell v. CoyneSupreme Court of the United States · 1904
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- The Cappel House Furnishing Company v. United StatesCourt of Appeals for the Sixth Circuit · 1957
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
12 more not listed; retrieve them via the Exa API.