Legal Opinion
Hart v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 5, 1932No. 2600PublishedCited by 68 opinions
1Opinion of the Court
MORRIS, District Judge.
This is a petition for review of a decision of the Board of Tax Appeals sustaining the Commissioner of Internal Revenue in his determination of a deficiency in the petitioner’s income tax’ for the year 1926, amounting to $5,668.44.
The facts appearing in the record are as. follows: In 1925, the New England Oil Corporation was in the hands of a receiver appointed by the United States District Court for the District of Massachusetts. Irving MeD. Garfield was the receiver. A proceeding ancillary to the receivership was brought against Francis R. Hart and five others, who…
2Cases cited6 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- United States v. MitchellSupreme Court of the United States · 1926
- Osterloh v. LucasCourt of Appeals for the Ninth Circuit · 1930
- Ferguson v. ForstmannCourt of Appeals for the Third Circuit · 1928
- Fidelity-Philadelphia Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Heiner v. MellonSupreme Court of the United States · 1938
- Goodstein v. CommissionerUnited States Tax Court · 1958
63 more not listed; retrieve them via the Exa API.