Burnet v. Lexington Ice & Coal Co.
Court of Appeals for the Fourth Circuit
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, which, decision is reported in 23 B. T. A. 463.
Petition for review was taken from a decision of the Board of Tax Appeals entered on May 29, 1931. A motion to vacate that decision was denied by the Board of Tax Appeals on December 1, 1931. The case is brought to this court by petition for review filed May 27,1932, pursuant to the provisions of sections 1001-1003 of the Revenue Act of 1926, e. 27, 44 Stat. 9, 109', 110 (26 USCA §§ 1225, 122,6, and § 1224 and note).
On November 6, 1926,…
2Cases cited20 opinions
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- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Aspen Mining & Smelting Co. v. BillingsSupreme Court of the United States · 1893
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- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Southland Industries, Inc. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1938
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
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