Legal Opinion

Burnet v. Marston

Court of Appeals for the D.C. Circuit

Decided March 14, 1932No. 5352PublishedCited by 18 opinions

1Opinion of the Court

ROBB, Associate Justice.

Appeal from a decision of the Board of Tax Appeals involving income taxes for the year 1928 in the sum of $30,994.20. 18 B. T.A. 558.

The facts are not in dispute. From 1893 until its dissolution in 1920 the taxpayer was a member of the firm of Blair & Co., of New York City, a partnership engaged in the business of investment hanking, which organized and financed many businesses, including railroads, manufacturing and mining companies. In 1920 the partnership was dissolved, and the partners commenced liquidating the firm’s outstanding liabilities, which totaled about…

2Cases cited10 opinions

  1. United States v. FisherSupreme Court of the United States · 1805
  2. United States v. MerriamSupreme Court of the United States · 1923
  3. Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
  4. United States v. UpdikeSupreme Court of the United States · 1930
  5. Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931

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3Cited by18 opinions

  1. Guedes v. Bureau of Alcohol, Tobacco, FirearmsCourt of Appeals for the D.C. Circuit · 2019
  2. Aposhian v. BarrCourt of Appeals for the Tenth Circuit · 2020
  3. Flood v. United StatesCourt of Appeals for the First Circuit · 1943
  4. Chase v. District of Columbia Alcoholic Beverage Control BoardDistrict of Columbia Court of Appeals · 1995
  5. Merrill v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1949

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