Legal Opinion
Atlanta-Southern Dental College v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 27, 1931No. 5904PublishedCited by 7 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This ease is here upon a petition for review of the finding and order of the Board of Tax Appeals sustaining the action of the Commissioner of Internal Revenue in refusing petitioner classification as a personal service corporation. The primary facts are fully and, fairly stated in the finding and opinion of the Board of Tax Appeals, in 15 B. T. A. 1325; they will not be restated here.
Petitioner was engaged in teaching, and it is admitted that if its evidence has brought it within the statutory definition, it is entitled to the classification claimed.
The relevant…
2Cases cited14 opinions
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Cornell v. CoyneSupreme Court of the United States · 1904
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Denver Live Stock Com'n Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Atlantic Coast Distributors v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Rousku v. CommissionerUnited States Tax Court · 1971
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
- Graham Flying Service v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Garrow, MacClain & Garrow, Inc. v. BassCourt of Appeals for the Fifth Circuit · 1937
2 more not listed; retrieve them via the Exa API.