Legal Opinion
Love v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 27, 1940No. 7265-7267PublishedCited by 22 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The three petitions for review involved in the cases at bar concern deficiencies in income tax for the year 1927 assessed respectively against R. C. Love, Myra Love Lermann and the executors of the F. S. Love Estate. The pertinent facts are as follows.
The petitioners, with one other member of their family, owned all of the outstanding common stock of Bessemer Coal and Coke Company, which owned all of the outstanding stock of Harmar Coal Company, which in turn was the owner of all the outstanding stock of Indianola Coal Company. We will refer to Bessemer Coal and Coke…
2Cases cited7 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Bassick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Diescher v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Commissioner of Internal Revenue v. OwensCourt of Appeals for the Fifth Circuit · 1934
- Rose v. Little Inv. Co.Court of Appeals for the Fifth Circuit · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- Pridemark, Inc. v. CommissionerUnited States Tax Court · 1964
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
17 more not listed; retrieve them via the Exa API.