Legal Opinion
Flynn v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 4, 1935No. 7457PublishedCited by 17 opinions
1Opinion of the Court
WALKER, Circuit Judge.
The petitioner sought a redetermination ■of tax deficiencies for the years 1928 and 1929 of the McIntyre Lumber & Export Company, an Alabama corporation (herein referred to as the corporation), totaling $14,081.36, assessed, on March 5, 1932, against petitioner, as transferee of the assets of the corporation, under the provisions of section 311 of the Revenue Act of 1928, 45 Stat. 861, 26 USCA § 2311. The Board of Tax Appeals sustained the action of the respondent. That action is before us on a petition for review. Concurrently with the filing of that petition for…
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Automobile Ins. Co. of Hartford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Insurance & Title Guarantee Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Washington Terminal Co. v. BoswellCourt of Appeals for the D.C. Circuit · 1941
- Janeway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Gumm v. CommissionerUnited States Tax Court · 1989
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Commissioner v. KuckenbergCourt of Appeals for the Ninth Circuit · 1962
12 more not listed; retrieve them via the Exa API.