Campbell v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
1Opinion of the Court
BALTZELL, District Judge.
This is a petition for review of a decision of the Board of Tax Appeals sustaining the determination of a deficiency, by respondent, in the income tax of petitioner for the years 1926, 1927, and 1928. The total amount of deficiency thus determined was $2,285.77, being $1,032.79 for 1926, $646.27 for 1927, and $606.71 for 1928.
Petitioner is a consulting actuary, resides in Evanston, 111., and for' the years in question the greater portion of his income was derived from the practice of his profession. Several years ago there was created by the Legislature of Illinois a…
2Cases cited6 opinions
- Standard Oil Co. v. AndersonSupreme Court of the United States · 1909
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Casement v. BrownSupreme Court of the United States · 1893
- Chicago, Rock Island & Pacific Railway Co. v. BondSupreme Court of the United States · 1916
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3Cited by3 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Pope v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Commissioner of Internal Revenue v. De LeuwCourt of Appeals for the Seventh Circuit · 1937