Legal Opinion
Commissioner of Internal Revenue v. Gambrill
Court of Appeals for the Second Circuit
Decided June 10, 1940No. Nos. 41, 257-259PublishedCited by 9 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The foregoing proceedings all involve the correctness of income tax assess-merits by the Commissioner of Internal Revenue and in each the Commissioner has appealed from decisions of the Board of Tax Appeals modifying his assessments.
In the Gambrill case the Commissioner assessed an income tax deficiency of $11,-753.40 for the year 1930, while the Board of Tax Appeals determined that there was an overpayment of $75.60 by the taxpayer. In the Knox case the Commissioner assessed a deficiency for the same year of $35,645.83 while the Board determined that there was…
2Cases cited7 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. MaguireCourt of Appeals for the Seventh Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Maguire v. CommissionerSupreme Court of the United States · 1941
- Helvering v. CampbellSupreme Court of the United States · 1941
- Helvering v. GambrillSupreme Court of the United States · 1941
- Shannon v. CommissionerUnited States Tax Court · 1958
- Reynolds v. CommissionerCourt of Appeals for the Fourth Circuit · 1940
4 more not listed; retrieve them via the Exa API.