Legal Opinion
Henrietta Mills v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided October 12, 1931No. 3165PublishedCited by 14 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This case involves income taxes for the fiscal year ending March 31,1923, in the sum of $35,112A3. The appeal is taken from decision (order of redetermination) of the United States Board of Tax Appeals entered September 13, 1930, reported in 20 B. T. A. 651.
The facts were stipulated and are as follows:
Petitioner is a corporation organized under the laws of North Carolina, with its principal office at Caroleen. It kept its books of account and rendered its federal income-tax returns on the accrual basis of accounting.
On-March 16, 1920, J. C. Plonk, R. P. Roberts, J. A.…
2Cases cited10 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Calderon v. Atlas Steamship Co.Supreme Court of the United States · 1898
- Harrison v. FortlageSupreme Court of the United States · 1896
- Sheets v. SeldenSupreme Court of the United States · 1869
- John P. Van Ness, and Marcla His Wife v. The Mayor, Aldermen, and Board of Common Council of the City of Washington, and the United States of AmericaSupreme Court of the United States · 1830
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Baltimore & OR Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
- Florida Canada Corporation v. Union Carbide & Carbon CorporationCourt of Appeals for the Sixth Circuit · 1960
- Paine v. CommissionerUnited States Tax Court · 1954
- Standard Oil Co. v. Ogden & Moffett Co.Court of Appeals for the Sixth Circuit · 1957
9 more not listed; retrieve them via the Exa API.