Legal Opinion
Ox Fibre Brush Co. v. Blair
Court of Appeals for the Fourth Circuit
Decided April 9, 1929No. 2753PublishedCited by 47 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
This is an appeal for review of a decision of the United States Board of Tax Appeals, affirming the finding of the Commissioner of Internal Revenue that there was a deficiency of $24,091.60 in the income and profits tax for the calendar year 1920, paid by the petitioner, the Ox Fibre Brush Company, hereinafter called the company. The deficiency as claimed arose from the fact that the company had deducted from its not income the sum of $48,000, one-half of which having been voted in 1920 to tho company’s president as “extra compensation for his past…
2Cases cited15 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- ILLINOIS CENT. & C. RR v. Inter. Com. Comm.Supreme Court of the United States · 1907
- Illinois Central Railroad v. Interstate Commerce CommissionSupreme Court of the United States · 1907
10 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- Wheeling Corrugating Co. v. McManigalCourt of Appeals for the Fourth Circuit · 1930
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
42 more not listed; retrieve them via the Exa API.