Legal Opinion
Hummel-Ross Fibre Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided October 8, 1935No. 3879PublishedCited by 7 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals and involves income taxes of the petitioner for the years 1927 and 1928. The decision of the board is reported in 31 B. T. A. 451.
tu. • „ tt; • ■ The petitioner is a Virginia corpora- , . . r uon engaged m the business of manufac-. . . , i . ,, < , « luring wood pulp and other related prod- . -.-l ■ 1 rc i-4 1 4 nets, with its principal office and its plants . ’ * T1n ,, located at Hopewell, Va. The corpora- ,. • j • moo m, tion was organized m 1920, with an au1 , , p ftc onn non t…
2Cases cited9 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
- Baltimore & OR Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
- O'MEARA v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- Schnorbach v. KavanaghDistrict Court, W.D. Michigan · 1951
- Manchester Board & Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Dodge Bros. v. United StatesDistrict Court, D. Maryland · 1940
2 more not listed; retrieve them via the Exa API.