Legal Opinion
Eastern Gas & Fuel Associates v. Commissioner
Court of Appeals for the First Circuit
Decided May 29, 1942No. 3732PublishedCited by 9 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
In this petition for review the taxpayer has appealed from a decision of the Board *371of Tax Appeals which sustained a determination of the Commissioner of Internal Revenue disallowing as deductions in the petitioner’s income tax returns for the years 1934, 1935 and 1936, certain amounts paid as taxes to the Commonwealth of Massachusetts. The principal issue which confronts us is whether these amounts are deductible under the applicable provisions of the Revenue Acts of 1934 and 1936, namely Sections 23(a), (c) and (d).1 48 Stat. 680 (1934); 49 Stat. 1648 (1936) 26…
2Cases cited13 opinions
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- United States v. South Georgia Ry. Co.Court of Appeals for the Fifth Circuit · 1939
- Helvering v. Richmond, F. & P. R. Co.Court of Appeals for the Fourth Circuit · 1937
- Commissioner of Internal Rev. v. Schmoll Fils AssociatedCourt of Appeals for the Second Circuit · 1940
- Wiggin Terminals, Inc. v. United StatesCourt of Appeals for the First Circuit · 1929
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Talbot Mills v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1944
- Abbot Laboratories International Co. v. United StatesDistrict Court, N.D. Illinois · 1958
- Sharon Herald Co. v. GrangerDistrict Court, W.D. Pennsylvania · 1951
- State Tax Commission v. FineMassachusetts Supreme Judicial Court · 1969
4 more not listed; retrieve them via the Exa API.