Legal Opinion
National Outdoor Advertising Bureau, Inc. v. Helvering
Court of Appeals for the Second Circuit
Decided May 10, 1937No. 116-290PublishedCited by 18 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
Both the Commissioner of Internal Revenue and the taxpayer have appealed from an order of the Board of Tax Appeals altogether expunging the deficiency in the taxpayer’s income for the year 1929, and reducing it for 1930 to $1,196.41. Theré are three questions involved: (1) whether the taxpayer was exempt as a cooperative association within section 103 (12) of the Revenue Act of 1928 (26 U.S. C.A. § 103 note); (2), whether it should be allowed to deduct a depreciation charge for motor cars used by its salesman; (3), how far, if at all, it should be allowed under section…
2Cases cited7 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Foss v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
- Sunset Scavenger Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
13 more not listed; retrieve them via the Exa API.