Legal Opinion
Dart v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 8, 1935No. 3665, 3666PublishedCited by 19 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition for review of decisions of the United States Board of Tax Appeals. The opinion of the Board will be found in 29 B. T. A. 125.
The appeals involve the income tax of Joseph A. Dart for the year 1928 in the amount of $6,366.51 and the income tax of Elizabeth C. Dart, his wife, for the year 1927 in the amount of $10,840.68, and are taken from orders of redetermination of the Board of Tax Appeals entered December 2, 1933. Elizabeth C. Dart died subsequent to the Board’s decision, and her administrator, Joseph A. Dart, was substituted as a party before the…
2Cases cited3 opinions
- Provost v. United StatesSupreme Court of the United States · 1926
- Colony Coal & Coke Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1931
- Bonded Mortgage Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1934
3Cited by19 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Wilmington Trust Co.Court of Appeals for the Third Circuit · 1941
- Commissioner v. WieslerCourt of Appeals for the Sixth Circuit · 1947
- Commissioner of Internal Revenue v. WilsonCourt of Appeals for the Ninth Circuit · 1947
- Main Line Distributors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
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