Legal Opinion
A. David Co. v. Grissom
Court of Appeals for the Fourth Circuit
Decided April 4, 1933No. 3430PublishedCited by 3 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The A. David Company, a North Carolina corporation, the taxpayer in this case, brought suit against the collector of internal revenue for the district of North Carolina complaining of an excessive assessment of income and profit taxes for the fiscal years ending on July 31st in 1918 to 1921, inclusive. Three questions were submitted to the District Judge upon stipulations setting out the facts and waiving a jury trial. They relate to (1) the computation of invested capital of the corporation; (2) the salaries of officers of the corporation; (3) the admitted overpayment of…
2Cases cited4 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Eaton v. English & Mersick Co.Court of Appeals for the Second Circuit · 1925
3Cited by3 opinions
- Sportwear Hosiery Mills v. CommissionerCourt of Appeals for the Third Circuit · 1942
- Tumwater Lumber Mills Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
- In re RaneyUnited States Bankruptcy Court, D. Wyoming · 1991