Legal Opinion
Veeder v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 5, 1929No. 4090PublishedCited by 15 opinions
1Opinion of the Court
LUSE, District Judge.
This matter comes before the court- on a petition, under section 1003(a) of the Revenue Act of 1926 (26 USCA § 1226), to review an order of re-determination of the Board of Tax Appeals holding that there was a deficiency tax for the year 1921, amounting to $559.30, properly assessed against the petitioner by the Commissioner of Internal Revenue.
On March 15, 1922, petitioner filed a return of income for the year 1921. By section 277 of the Act of 1924 (26 USCA § 1057, note), income taxes imposed by the Revenue Act of 1921 were required to be assessed within 4 years after…
2Cases cited2 opinions
- Russell v. United StatesSupreme Court of the United States · 1929
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
3Cited by15 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Mutual Lumber Co. v. PoeCourt of Appeals for the Ninth Circuit · 1930
- Peoples Loan & Trust Co. v. CommissionerUnited States Tax Court · 1987
- Foundation Co. v. United StatesUnited States Court of Claims · 1936
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