Legal Opinion
Rhodes v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 10, 1940No. 4594PublishedCited by 9 opinions
1Opinion of the Court
BARKSDALE, District Judge.
This is a petition to review a decision of the Board of Tax Appeals entered August 4, 1939, determining a deficiency in individual income tax for the calendar year 1933. So far as they aré pertinent, the facts of the case may be briefly stated as follows:
The petitioner, Fred B. Rhodes, is now, and was during the tax year 1933, a practicing attorney in the District of Columbia. In 1932, he purchased certain real estate on 13th Street in the City of Washington. During the year 1933, petitioner was a shareholder in, and the President of, the Fidelity Building & Loan…
2Cases cited19 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Langnes v. GreenSupreme Court of the United States · 1931
- Helvering v. GowranSupreme Court of the United States · 1937
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- United States v. Randy W. BlankenshipCourt of Appeals for the Eleventh Circuit · 2004
- Theodore M. Ellenwood v. Exxon Shipping Co., State of Maine, Intervenor. Theodore M. Ellenwood v. Exxon Shipping Co., State of Maine, IntervenorCourt of Appeals for the First Circuit · 1993
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Helvering v. AchelisCourt of Appeals for the Second Circuit · 1940
4 more not listed; retrieve them via the Exa API.