Legal Opinion
Barker v. Magruder
Court of Appeals for the D.C. Circuit
Decided January 17, 1938No. 6901PublishedCited by 34 opinions
1Opinion of the CourtGroner, J.
Wardman Mortgage & Discount Corporation is a Virginia corporation with its principal office in the city of Washington. In 1931 'it was placed in the hands of re-' ceivers appointed in a creditors’ suit in the District Court. Appellants here are the receivers. The corporation had failed to file income tax returns for either of the years 1928 and 1929. The Commissioner of Internal Revenue, after an examination, assessed taxes in the amount of $12,514.11 for 1928 and $6,818.60 for 1929. The corporation kept its books on the • accrual basis. In 1933 the United States collector in Baltimore…
2Cases cited9 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. SullivanSupreme Court of the United States · 1927
- Brown v. HelveringSupreme Court of the United States · 1934
- Corn Exchange Bank v. United StatesCourt of Appeals for the Second Circuit · 1930
- Atlantic Coast Line R. R. v. CommissionerUnited States Board of Tax Appeals · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Flamingo Resort, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- De Guire v. HigginsCourt of Appeals for the Second Circuit · 1947
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- McKnight v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
29 more not listed; retrieve them via the Exa API.