Legal Opinion
Merchants' Transfer & Storage Co. v. Burnet
Court of Appeals for the Fourth Circuit
Decided April 13, 1931No. 3050PublishedCited by 6 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition by the Merchants’ Transfer & Storage Company, a corporation under the laws of the state of Delaware, with its principal office and place of business in Washington, D. C., to review a decision of the United States Board of Tax Appeals. The first assignment of error dealt with the question whether the board erred in holding that the deficiency in the tax for 1917, as determined by the Commissioner, was not barred by the Statute of Limitation. Since the bringing of this appeal this question has been settled by the Supreme Court of the United States in…
2Cases cited10 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- W. P. Brown & Sons Lumber Co. v. BurnetSupreme Court of the United States · 1931
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Lightsey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
- In Re WardDistrict Court, D. Colorado · 1955
- Kelly-Springfield Tire Co. v. United StatesCourt of Appeals for the Third Circuit · 1940
- Norfolk Nat. Bank of C. and T. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
1 more not listed; retrieve them via the Exa API.