Legal Opinion
Clark Dredging Co. v. Commissioner of Internal Rev.
Court of Appeals for the Fifth Circuit
Decided February 21, 1933No. 6555PublishedCited by 7 opinions
1Opinion of the Court
BRYAN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which disallowed certain deductions claimed by the taxpayer from income taxes for the years 1924. and 1925, and sustained deficiency assessments as determined by the Commissioner of Internal Revenue. Clark Dredging Co. v. Commissioner of Internal Revenue, 23 B. T. A. 503.
In 1922 petitioner was incorporated and succeeded to all the assets and liabilities of another corporation, the Bowers Southern Dredging Company. The latter company, after its capital stock had been exchanged by its stockholders ratably…
2Cases cited3 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Commissioner of Internal Revenue v. Southeastern Express Co.Court of Appeals for the Fifth Circuit · 1932
- JN PHARR & SONS, LIMITED v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1932
3Cited by7 opinions
- American Air Filter Co. v. CommissionerUnited States Tax Court · 1983
- Loewi & Co. v. CommissionerUnited States Tax Court · 1954
- United States v. Texas Mexican Railway CompanyCourt of Appeals for the Fifth Circuit · 1959
- Brandon Corporation v. COMMISSIONER OF INT. REVENUECourt of Appeals for the Fourth Circuit · 1934
- American Air Filter Co. v. CommissionerUnited States Tax Court · 1983
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