Legal Opinion
Kansas City Structural Steel Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided May 14, 1929No. 8358PublishedCited by 6 opinions
1Opinion of the Court
McDERMOTT; District Judge.
This appeal brings on for review a decision by the Board of Tax Appeals, sustaining a deficiency assessment against the appellant in the sum of $7,656.74. The ease was presented to the Board upon a stipulation of facts. The Board madei findings of fact, which are substantially as stipulated. There is no record of any evidence being offered in addition to the stipulation, except that the opinion states “the evidence establishes clearly that same undeterminable part of the steel on hand in 1916 remained during the taxable years.”
Whether there was other evidence of this…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. MerriamSupreme Court of the United States · 1923
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. BeckmanCourt of Appeals for the Third Circuit · 1939
- United States of America and Linda Stout, by Her Father and Next Friend, Blevin Stout v. Jefferson County Board of Education, United States of America v. The Board of Education of the City of Fairfield, United States of America v. The Board of Education of the City of Bessemer, United States of America v. Caddo Parish School Board, United States of America v. The Bossier Parish School Board, Margaret M. Johnson v. Jackson Parish School Board, Yvornia Decarol Banks v. Claiborne Parish School BoardCourt of Appeals for the Fifth Circuit · 1966
- Shirley Bivins v. Board of Public Education and Orphanage for Bibb County, GeorgiaCourt of Appeals for the Fifth Circuit · 1965
- H. B. Glover Co. v. BladineCourt of Appeals for the Eighth Circuit · 1929
- Kansas City Structural Steel Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1930
1 more not listed; retrieve them via the Exa API.