Legal Opinion
Gossett v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 13, 1932No. 3276, 3277PublishedCited by 19 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge!
These are petitions to review decisions of the Board of Tax Appeals, approving a finding of deficiencies by the Commissioner of Internal Revenue, against petitioners for the year 1926 (22 B. T. A. 1279). The points involved being the same in both cases, they were consolidated and heard together.
Petitioners are individuals residing at Williamston, S. C. During 1925 they were shareholders in Brogon Mills, a South Carolina corporation, engaged in the manufacture of cotton fabrics. The mills had then been in existence twenty-five years.
On September 10, 1925, the board of…
2Cases cited2 opinions
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Atlantic Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
3Cited by19 opinions
- Estate of Finder v. CommissionerUnited States Tax Court · 1961
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Benoit v. CommissionerUnited States Tax Court · 1955
- Helvering v. Edison Securities CorporationCourt of Appeals for the Fourth Circuit · 1935
- Holmby Corporation v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
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