Legal Opinion
Rieck v. Heiner
Court of Appeals for the Third Circuit
Decided February 23, 1928No. 3677PublishedCited by 31 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
Rieck brought this suit in the District Court to recover amounts exacted as additional taxes for the years 1920 and 1921 under provisions of the Revenue Act of 1918 (40 Stat. 1057, 1096, §§ 202, 212, 215 [Comp. St. §§ 6336% bb, 6336%ff'6336%gg]) and the Revenue Act of 1921 (42 Stat. 227, §§’ 202, 215 [Comp. St. §§ 6336%bb,' 6336%gg]), respectively. The added taxes grew out of two matters; one, the gain which inured to the taxable from the sale of property he had acquired before March 1, 1913, in computing which he had in each return deducted ■ from the value of the…
2Cases cited5 opinions
- United States v. LudeySupreme Court of the United States · 1927
- United States v. RindskopfSupreme Court of the United States · 1882
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
- Canal & Banking Co. v. New OrleansSupreme Court of the United States · 1879
3Cited by31 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Rodney v. Comm'rUnited States Tax Court · 1969
- John D. Carbine and Eleanor W. Carbine v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Bishoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1928
- Klein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
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