Legal Opinion
Boggs & Buhl v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 23, 1929No. 4017PublishedCited by 30 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
The question at issue in this case is the value of the good will of the petitioner at the time of its organization and purchase of its stock. It contends that the value was at least $1,000,000. The Commissioner says that it did not exceed $600,000. The United States Board of Tax Appeals held with the Commissioner, and the petitioner brought the ease here for review.
The petitioner is a Delaware corporation, with its principal office and place of business at Pittsburgh, Pa. In 1869 Bussell H. Boggs and Henry Buhl, Jr., established a partnership-in the dry goods business in…
2Cases cited6 opinions
- The ConquerorSupreme Court of the United States · 1897
- Head v. HargraveSupreme Court of the United States · 1882
- Midland Valley R. Co. v. FulghamCourt of Appeals for the Eighth Circuit · 1910
- Idaho Power Co. v. ThompsonDistrict Court, D. Idaho · 1927
- WS Bogle & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
25 more not listed; retrieve them via the Exa API.