Legal Opinion
Parkersburg Iron & Steel Co. v. Burnet
Court of Appeals for the Fourth Circuit
Decided March 13, 1931No. 3073PublishedCited by 25 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
The present appeal arises upon a petition to review the action of the'Board of Tax Appeals in disallowing, ás a deduction from gross income for the year 1918, the sum of $11,210.88 claimed by the petitioner to be deductible as an ordinary and necessary expense of carrying on its business during that year. The 'Commissioner of Internal Revenue determined a total tax deficiency of $38,-396.06 against the petitioner for the same year. The Board of Tax Appeals redetermined the deficiency to be $26,426.21, but the other items which form the basis of this total…
2Cases cited6 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Hubinger v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Commissioner of Internal Revenue v. Boylston Market Ass'nCourt of Appeals for the First Circuit · 1942
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
20 more not listed; retrieve them via the Exa API.