Legal Opinion
Burnet v. Hanlon
Court of Appeals for the Fourth Circuit
Decided June 27, 1931No. Nos. 3085, 3086PublishedCited by 2 opinions
1Opinion of the Court
WATKINS, District Judge.
In each of the two above-styled cases, the Commissioner of Internal Revenue has appealed from the decision of the Board of Tax Appeals reversing the assessment by the Commissioner of certain deficiency taxes against respondents. The cases are so related in fact and in law that they were consolidated for the hearing below, and were argued together on appeal.
On October 1, 1921, each of the respondents received as a gift, Mrs. Hanlon from her brother and Mrs. Henaghan from her husband, one and the same individual, a one-fourth interest in two certain properties, one…
2Cases cited7 opinions
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Taft v. BowersSupreme Court of the United States · 1929
- Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
- Cooper v. United StatesSupreme Court of the United States · 1930
- Ennis Coal Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1930
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3Cited by2 opinions
- Coudon v. TaitCourt of Appeals for the Fourth Circuit · 1932
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932