Legal Opinion
Buttolph v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 28, 1928No. 4028PublishedCited by 24 opinions
1Opinion of the Court
ALSCHULER, Circuit Judge.
In March, 1923, petitioner filed a joint federal income tax return for himself and his wife for'the taxable year 1922, and paid the tax as re turned. About a year thereafter he filed purported amended tax returns for same year, separately for himself and wife, with a view of recovering the excess of the tax as computed on the joint return over the tax payable on the basis of the separate returns.
The Commissioner declined to permit the substitution of the amended returns, and on appeal to the Board of Tax Appeals the Commissioner’s action was sustained. This proceeding…
2Cases cited4 opinions
- New York, New Haven & Hartford Railroad v. Interstate Commerce CommissionSupreme Court of the United States · 1906
- Copper Queen Consolidated Mining Co. v. Territorial Board of Equalization of the Territory of ArizonaSupreme Court of the United States · 1907
- Grant v. RoseDistrict Court, N.D. Georgia · 1928
- Alameda Inv. Co. v. McLaughlinDistrict Court, N.D. California · 1928
3Cited by24 opinions
- Wilbur v. CommissionerUnited States Tax Court · 1964
- Birnbaum v. United StatesCourt of Appeals for the Fourth Circuit · 1939
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Ardbern Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
- Champlin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
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