Legal Opinion
Rubel v. Commissioner
Court of Appeals for the Sixth Circuit
Decided December 4, 1934No. 6531PublishedCited by 9 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The petition for review involves deficiencies for income taxes of the Avon Oil Company, a corporation, assessed against it for the years 1922 and 1923, and asserted to the extent of $1,325 against the petitioner, a stockholder therein, as a transferee of its assets. The petitioner complains that there was no substantial evidence to sustain the findings of the Board of Tax Appeals that he was a transferee, that the Board erroneously received in evidence against him testimony given upon another hearing in respect to the liability of other stockholders of the corporation…
2Cases cited4 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Fairless v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Seiberling Rubber Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1934
3Cited by9 opinions
- Leach v. CommissionerUnited States Tax Court · 1953
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Louisville and Nashville Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Doric Apartment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
- Standard Knitting Mills, Inc. v. CommissionerCourt of Appeals for the Sixth Circuit · 1944
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