Legal Opinion
RL Blaffer & Co. v. Commissioner of Internal Rev.
Court of Appeals for the Fifth Circuit
Decided April 22, 1939No. 8975PublishedCited by 24 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The-Board of Tax Appeals determined income tax deficiencies of R. L. Blaffer & Company for the fiscal years ending September 30, 1932, 1933, and 1934. The Board determined the deficiencies by computing the corporation’s income, and applying the rate of tax prescribed by Section 104(a) of the Revenue Act of 1932, 47 Stat. 195, 26 U.S.C.A. § 104 note. The appeal from the decision of the Board is brought to this court by petition for review.
The pertinent facts as disclosed by the record and found by the Board are these:
The petitioner, R. L. Blaffer & Company, is a Texas…
2Cases cited4 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Commissioner of Internal Revenue v. Cecil B. De Mille Productions, Inc.Court of Appeals for the Ninth Circuit · 1937
- Almours Securities v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1937
3Cited by24 opinions
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- Fisher v. CommissionerUnited States Tax Court · 1970
- Dahlem Foundation, Inc. v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. WS Farish & Co.Court of Appeals for the Fifth Circuit · 1939
19 more not listed; retrieve them via the Exa API.