Legal Opinion
Atlantic Coast Distributors v. Com'r of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 1, 1929No. 2815PublishedCited by 16 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is an appeal involving taxes for the fiscal year ending June 30, 1920, in the sum of $9,256.-40, and is taken from an order of redetermination entered by the United States Board of Tax Appeals, promulgated on the 22d day of December, 1927. The case is brought to this court by petition for review, pursuant to the provisions of the Revenue Act of 1926 (Act of February 26, 1926) c. 27, §§ 1001, 1002, and 1003, 44 Stat. 9, 109, 110 (26 USCA §§ 1224-1226).
The sole question presented is whether the petitioner corporation was, for the fiscal year ending June 30, 1920,…
2Cases cited11 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
- R. H. Martin, Inc. v. EdwardsDistrict Court, S.D. New York · 1922
- New Orleans Shipwright Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- 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
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
11 more not listed; retrieve them via the Exa API.