Legal Opinion
South Carolina Produce Ass'n v. COM'R OF INT. REVENUE
Court of Appeals for the Fourth Circuit
Decided June 17, 1931No. 3143PublishedCited by 10 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, involving deficiencies in income taxes for the fiscal years ended September 30, 1923, and September 30, 1924, in the amounts of $165.-50 and $456.30, respectively. 19 B. T. A. 1028.
Petitioner is a corporation organized under the general corporation statutes of South Carolina, with its principal office at Meggett, S. C., and since its organization in 1915 has been engaged in marketing perishable produce and purchasing supplies for its members. It has authorized capital stock of $20,-000,…
2Cases cited6 opinions
- Hamilton v. RathboneSupreme Court of the United States · 1899
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Morrill v. JonesSupreme Court of the United States · 1883
- Ruggles v. IllinoisSupreme Court of the United States · 1883
- Flannagan v. Provident Life & Accident Ins. Co.Court of Appeals for the Fourth Circuit · 1927
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Athens Stove Works, Inc. v. FlemingCourt of Appeals for the Fourth Circuit · 1933
- Producers' Creamery Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1932
- Burnet v. Petroleum ExplorationCourt of Appeals for the Fourth Circuit · 1932
5 more not listed; retrieve them via the Exa API.