Legal Opinion
Lewis v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 9, 1947No. 4188PublishedCited by 6 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
Petitioners seek review of the decision of the Tax Court redetermining a deficien-r cy in income taxes for the calendar year 1941. The factual situation giving rise to the controversy here in question may be briefly stated.
Petitioners are the surviving trustees under the will of John B. Lewis who died December 29, 1930. On January 9, 1931 John D. Lewis, Inc., a Rhode Island corporation, was ‘ organized to take over the sole proprietorship business operated by John B. Lewis prior to his death. Petitioners, as trustees, acquired all the issued and outstanding stock of the…
2Cases cited23 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. RankinSupreme Court of the United States · 1935
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Survaunt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1947
- Penfield v. DavisDistrict Court, N.D. Alabama · 1952
- American Bronze Corp. v. CommissionerUnited States Tax Court · 1975
- American Bronze Corp. v. CommissionerUnited States Tax Court · 1975
1 more not listed; retrieve them via the Exa API.