Legal Opinion
Olson v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 3, 1933No. 4821PublishedCited by 14 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals pursuant to sections 1001 and 1002 of the Revenue Act of 1926, e. 27, 44 Stat. 9, 109, 110. US'C Supp. VI, title 26, §§ 641, 642 (26 USCA. §§ 1224 and note 1225). That decision affirmed a determination of the Commissioner that there ivas a deficiency in income tax due from petitioner for the year 1922 in the sum of $20,557.96.
There is no controversy as to the primary-facts involved as they appear in the findings of fact of the Board of Tax Appeals. Petitioner is the president of the American…
2Cases cited4 opinions
- In Re WightSupreme Court of the United States · 1890
- Bilansky v. StateSupreme Court of Minnesota · 1859
- Lincoln Nat. Bank v. PerryCourt of Appeals for the Eighth Circuit · 1895
- Commissioner of Internal Revenue v. Crescent Leather Co.Court of Appeals for the First Circuit · 1930
3Cited by14 opinions
- Bothwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
- Emerald Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- International F. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1943
- Commissioner of Internal Revenue v. FarrenCourt of Appeals for the Tenth Circuit · 1936
- Doneghy v. AlexanderCourt of Appeals for the Tenth Circuit · 1941
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