Legal Opinion
Am-Plus Storage B. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 12, 1929No. 4129PublishedCited by 23 opinions
1Opinion of the Court
LUSE, District Judge.
The taxpayer, Am-Plus Storage Battery Company, seeks review, under section 1003(a) of the Revenue Act of 1926 (26 USCA § 1226(a), of the re-determination by the Board of Tax Appeals, in which it affirmed the determination of the commissioner that $9,813.27 of $34,749.76, salaries and commissions, was excessively allowed to the officers and deducted by the cor-, poration in returning its income for the tax year 1921. Assessment of a deficiency against the corporation resulted.
Section 234(a) (1) of the Revenue Act of 1921 (42 Stat. 227, 254) allowed as deductions: “All the…
2Cases cited9 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- The ConquerorSupreme Court of the United States · 1897
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Bishoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1928
- Blair v. CurranCourt of Appeals for the First Circuit · 1928
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Klamath Medical Service Bureau v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Miller Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
18 more not listed; retrieve them via the Exa API.