Legal Opinion
Foster v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 31, 1932No. 6182PublishedCited by 11 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge,
This cause is here upon the petition of Mrs. Florence A., Foster, now represented by her executors, for a review of an order 0f tbe Board of Tax Appeals determining deficiencies against her in respect of her inCOme taxes for the years 1920 and 1921. ^bat is in question is the value when she acquired it of growing timber which her husband had in 1911 contracted to sell as cut, and which passed to her in October, 1913, under his will, for the purpose of determining the extent of her loss in 1921 from the destruction of timber by storm, and whether payments made to her…
2Cases cited8 opinions
- Houston Oil Co. of Texas v. BoykinTexas Supreme Court · 1918
- Boggs & Buhl v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1929
- Carter v. Clark & Boice Lumber Co.Court of Appeals of Texas · 1912
- Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Commissioner of Internal Revenue v. SwensonCourt of Appeals for the Fifth Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Ray v. CommissionerUnited States Tax Court · 1959
- Heywood Boot & Shoe Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1935
- West View Cemetery Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
6 more not listed; retrieve them via the Exa API.