Legal Opinion
Commissioner of Internal Revenue v. Brown
Court of Appeals for the First Circuit
Decided December 17, 1931No. 2578, 2583PublishedCited by 12 opinions
1Opinion of the Court
WILSON, Circuit Judge.
These are petitions for review of decisions of the Board of Tax Appeals affirming in part a decision of the Commissioner of Internal Revenue assessing the income tax of the partners of Brown. & Adams, wool dealers in the city of Boston, for the calendar year of 1918, and overruling the Commissioner in refusing to allow as a deduction to Jacob F. Brown in 1918 the cost of certain Japanese bonds sequestered by the German government during the war as alien enemy property.. The partnership of Brown & Adams was composed of six copartners, each of whom is a petitioner for…
2Cases cited15 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Gould v. GouldSupreme Court of the United States · 1917
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Burnet v. LoganSupreme Court of the United States · 1931
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Mayerson v. CommissionerUnited States Tax Court · 1966
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- Keasbey & Mattison Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Frelbro Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
7 more not listed; retrieve them via the Exa API.