Legal Opinion
Commissioner of Internal Revenue v. FJ Young Corp.
Court of Appeals for the Third Circuit
Decided March 27, 1939No. 6714, 6715PublishedCited by 9 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
The commissioner determined deficiencies of $30,314.59 and $30,674.59 against the respondents, F. J. Young- Corporation and L. D. Pierson Corporation, respective-, ly, in their income tax returns for the year 1930. Each respondent thereupon filed a petition with the Board of Tax Appeals for the redetermination of its income tax for. that year. The cases were consolidated for hearing, and were disposed of in a single opinion (35 B.T.A. 860) in which the Board held that there was no deficiency in either case. The commissioner thereupon appealed to this court.
The question…
2Cases cited5 opinions
- Miller v. RobertsonSupreme Court of the United States · 1924
- Lake County v. RollinsSupreme Court of the United States · 1889
- DeGanay v. LedererSupreme Court of the United States · 1919
- F. J. Young Corp. v. CommissionerUnited States Board of Tax Appeals · 1937
- Hentz v. Penna. Co.Supreme Court of Pennsylvania · 1890
3Cited by9 opinions
- Bangor & Aroostook R. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1951
- Berliner v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1958
- Commissioner of Internal Revenue v. Shenandoah Co.Court of Appeals for the Fifth Circuit · 1943
- United Nat. Corporation v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1944
- Commissioner v. FisherCourt of Appeals for the Sixth Circuit · 1945
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