Legal Opinion
Atlas Plaster & Fuel Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 5, 1932No. 5799PublishedCited by 14 opinions
1Opinion of the Court
HICKS, Circuit Judge.
The respondent, Commissioner of Internal Revenue, found a deficiency in income taxes against petitioner, Atlas Plaster & Fuel Company, in the sums of $448.34, and $2,-959.39 for the years 1923 and 1925 respee tively. Petitioner sought a redetermination by the Board of Tax Appeals. .
Respondent moved a dismissal of its petition because it did not conform to rule 5 of the Board. The Board denied this motion, but on November 5, 1927, petitioner by permission filed an amended petition styled “Amended and Supplemental Petition” in which it sought a redetennination of the…
2Cases cited3 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Guarantee Bond & Mortgage Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
3Cited by14 opinions
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Huckins Tool and Die, Inc., an Indiana Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Patton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Toledo Grain & Milling Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
- Von Weise v. CommissionerCourt of Appeals for the Eighth Circuit · 1934
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