Legal Opinion
National Contracting Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 11, 1939No. 11397PublishedCited by 44 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This case is brought to this court on petition of the National Contracting Company to review the decision of the Board of Tax Appeals, reported in 37.B. T. A. 689. Taxes on income of petitioner accrued in the year 1925 are involved. Also a penalty assessed for failure to make return for the year 1925. The assessments were made by the Commissioner upon determination of deficiency on January 8, 1935.
The case follows upon another between the same parties, decided by this court on February 19, 1934. Helvering v. National Contracting Company, 8 Cir., 69 F.2d 252. In that…
2Cases cited26 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Brown v. HelveringSupreme Court of the United States · 1934
21 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Helvering v. HormelCourt of Appeals for the Eighth Circuit · 1940
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
39 more not listed; retrieve them via the Exa API.