Legal Opinion
Independent I. & C. Storage Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fifth Circuit
Decided May 27, 1931No. 5642PublishedCited by 17 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
From the determination of the Commis sioner that there was a deficiency in the sum of $7,067.52 in respect of petitioner’s tax for the year 1921, petitioner took its appeal to the Board of Tax Appeals, contending (1) that the assessment and collection of the tax for the year in question was barred by the statute of limitation, because, though a purported waiver of the statute had been signed by its secretary and treasurer for the corporation, it was unauthorized by and not binding upon it; and (2) that the respondent had erred in disallowing as excessive salaries paid…
2Cases cited17 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- John Walsonavich, Individually and Trading as Service Electric Company v. United StatesCourt of Appeals for the Third Circuit · 1964
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Crown Willamette Paper Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
12 more not listed; retrieve them via the Exa API.