Legal Opinion
Alexander Sprunt & Son v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided April 4, 1933No. 3400PublishedCited by 43 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, and involves income taxes of the petitioner for the year 1923. The decision of the Board will be found in 24 B. T. A, 599. A number of issues were involved in the decision, but only three questions are raised on this appeal, and as to one of these questions the respondent confessed error in this court.
The first question presented is whether a certain payment made by the petitioner to its stockholders constituting a partnership known as the Bremen, partnership was compensation for…
2Cases cited14 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
- Twin City Tile & M. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Lillian Bernstein, of the Estate of Kalman Bernstein, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Wilkes-Barre Carriage Co. v. CommissionerUnited States Tax Court · 1963
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
38 more not listed; retrieve them via the Exa API.