Legal Opinion
Conklin-Zonne-Loomis Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 24, 1928No. 339, OriginalPublishedCited by 16 opinions
1Opinion of the Court
DEWEY, District Judge.
This is an appeal from the actions of the Board of Tax Appeals in determining an income tax liability of petitioner for the fiscal years ending April 30, 1920, April 30,1921, and from May 3 to December 31, 1921. The question for decision is whether the petitioner was entitled to classification as a personal service corporation within the term defined by section 200 of the Revenue Acts of 1918 and 1921 (40 Stat. 1059; 42 Stat. 228), and as such entitled to exemption.
That part of said section material to this case is as follows:
Section 200: “That when used in this title *…
2Cases cited4 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- New Orleans Shipwright Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1928
- Matteson Co. v. WillcutsDistrict Court, D. Minnesota · 1926
3Cited by16 opinions
- Williams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Lucas v. Mercantile Trust Co.Court of Appeals for the Eighth Circuit · 1930
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
- Franciscus Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
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