Legal Opinion
Burdan v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 8, 1939No. 7010PublishedCited by 13 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The petitioners, executors of the estate of C. C. Burdan, seek a review of the decision of the Board of Tax Appeals determining a deficiency in the decedent’s income tax for the year 1933 in the amount of $10,869.74. They assign as error the ruling of the Board that the taxpayer had not proved that he sustained a deductible loss in 1933 and the refusal of the Board to direct a rehearing to permit the petitioners to present newly discovered evidence. The following is a summary of the facts:
C. C. Burdan, the taxpayer, was a director and vice-president of the United States…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. GowranSupreme Court of the United States · 1937
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Burnet v. HuffSupreme Court of the United States · 1933
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Citizens Bank of Weston v. CommissionerUnited States Tax Court · 1957
- United States v. H. F. Keeler and Alice H. Keeler, His WifeCourt of Appeals for the Ninth Circuit · 1962
- Hadley Falls Trust Co. v. United StatesCourt of Appeals for the First Circuit · 1940
- Iowa Southern Utilities Company v. The United StatesUnited States Court of Claims · 1965
- Helvering v. SmithCourt of Appeals for the Fourth Circuit · 1942
8 more not listed; retrieve them via the Exa API.