Legal Opinion
Georday Enterprises v. Commissioner of Internal Rev.
Court of Appeals for the Fourth Circuit
Decided March 9, 1942No. 4818, 4819PublishedCited by 22 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition for the review of a decision of the United States Board of Tax Appeals determining a deficiency in the income tax liability of Georday Enterprises, Limited (hereinafter called Geor-day), for the calendar year 1932 in the sum of $50,875, and a 25% penalty in the sum of $12,718.75 for the same year. The memorandum opinion of the Board, entered on December 3, 1940, is unreported.
The factual pattern of this case is complicated but admits of no dispute. Geor-day is a Canadian corporation, organized on October 21, 1931, with its principal office located at…
2Cases cited16 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Palm Springs Holding Corp. v. CommissionerSupreme Court of the United States · 1942
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- United States v. Brager Building & Land CorporationCourt of Appeals for the Fourth Circuit · 1941
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner v. PhippsSupreme Court of the United States · 1949
- Swallows Holding, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Fides, AG v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
- Swallows Holding, Ltd. v. Comm'rUnited States Tax Court · 2006
- Reed v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
17 more not listed; retrieve them via the Exa API.