Legal Opinion
Houston Natural Gas Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 14, 1937No. 4153PublishedCited by 33 opinions
1Opinion of the Court
HARRY E. WATKINS, District Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The Commissioner of Internal Revenue determined against the Houston Natural Gas Corporation an income tax deficiency for the year 1930 of $21,646.67. The single question involved is whether certain expenditures by the Gas Corporation during the year 1930 for paying solicitors, -and installing free service lines to customers, were made in the acquisition of a capital asset, and not deductible in computing income tax, as contended by the Commissioner, or were expenses of carrying…
2Cases cited15 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- J. J. McCaskill Co v. United StatesSupreme Court of the United States · 1910
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Meredith Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Kimball Laundry Co. v. United StatesSupreme Court of the United States · 1949
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Boe v. CommissionerUnited States Tax Court · 1961
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
28 more not listed; retrieve them via the Exa API.