Legal Opinion
Reed v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 31, 1942No. 4948, 4952, 4949-4951PublishedCited by 19 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
These appeals involve deficiencies in income taxes for the year 1936 of a total of $6,483.05. The opinion of the Board of Tax Appeals (hereinafter called the Board), is reported in 45 B.T.A. 1130. Since the petitioners raise no question respecting the findings of fact of the Board, we adopt as fair and accurate the following summary of facts presented in the Board’s brief:
All of the petitioners are residents of the State of Virginia. Their income tax returns for the taxable year were filed with the Collector of Internal Revenue at Richmond, Virginia. The petitioners kept…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock CorporationCourt of Appeals for the Ninth Circuit · 1961
- Stoddard v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Wachovia Bank and Trust Company and George A. Shuford, Successor Cotrustees of the Evelyn Grove Seely Trust v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Bird Management, Inc. v. CommissionerUnited States Tax Court · 1967
- Seiberling Rubber Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
14 more not listed; retrieve them via the Exa API.