Legal Opinion
Burnet v. Riggs Nat. Bank
Court of Appeals for the Fourth Circuit
Decided April 12, 1932No. 3246PublishedCited by 25 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (17 B. T. A. 615), and involves income taxes for the period June 10 to December 31, 1922, in the amount of $6,682.98. The petition is filed by the Commissioner of Internal Revenue, the Board having found in favor of the taxpayer.
The facts, as found by the Board, and as admitted by petitioner, are as follows:
“TIu petitioner is a corporation organized under (lie National Banking Act, with principal office at 1503 Pennsylvania Avenue, N. W., Washington, D. C.
“A bank known as the Central Savings Bank…
2Cases cited7 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Cleveland Trust Co. v. Consolidated Gas, Electric Light & Power Co.Court of Appeals for the Fourth Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Comar Oil Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1939
- Helvering v. Security Savings & Commercial BankCourt of Appeals for the Fourth Circuit · 1934
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
- Baltimore & O. R. v. CommissionerCourt of Appeals for the Fourth Circuit · 1935
20 more not listed; retrieve them via the Exa API.