Legal Opinion
Lang v. Commissioner
Court of Appeals for the Fourth Circuit
Decided October 3, 1932No. 3302PublishedCited by 8 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals (23 B. T. A. 854), affirming a determination of a deficiency in income tax, by the Commissioner of Internal Revenue, against the petitioner, for the year 1925, in the amount of $1,355.81.
In 1915, Walter B, Lang and his wife, the petitioner, purchased a piece of residential property in Catonsville, Md., at a cost of $13,000, of which amount the husband contributed $11,440, and the petitioner $1,-560. Title was taken by the purchasers as tenants by the entireties. Thereafter certain…
2Cases cited9 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Taft v. BowersSupreme Court of the United States · 1929
- Warburton v. WhiteSupreme Court of the United States · 1900
- Marburg v. ColeCourt of Appeals of Maryland · 1878
- Jordan v. ReynoldsCourt of Appeals of Maryland · 1907
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Beall v. BeallCourt of Appeals of Maryland · 1981
- Miriam Coward Pierson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Shaw v. United StatesDistrict Court, W.D. Michigan · 1939
- Murphy v. CommissionerUnited States Tax Court · 1964
- Sucesión de Armstrong v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1952
3 more not listed; retrieve them via the Exa API.