Legal Opinion
Rhode Island Hospital T. Co. v. COM'NR. OF INTERNAL REVENUE
Court of Appeals for the First Circuit
Decided November 27, 1928No. 2260PublishedCited by 12 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
This is a petition for the. review of a decision of the Board of Tax Appeals, redetermining a deficiency profits tax of the petitioner for the fiscal year ended October 31, 1921. The Commissioner on August 12, 1925, held the petitioner liable for an additional tax of $67,916.46. On appeal to the Board of Tax Appeals, this deficiency tax was reduced to $59,085.45.
The questions now presented arise under the deduction provisions of the Revenue Act of November 23, 1921, 42 Stat. 227, 254, § 234 (a):
“That in computing the net income of a, corporation subject to the tax…
2Cases cited5 opinions
- Federal Trade Commission v. Pacific States Paper Trade Ass'nSupreme Court of the United States · 1927
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Silberschein v. United StatesSupreme Court of the United States · 1924
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
3Cited by12 opinions
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Russell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Farmville Oil & Fertilizer Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1935
- Johnson v. CommissionerUnited States Tax Court · 1955
- United States v. BeckmanCourt of Appeals for the Third Circuit · 1939
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