Peavy-Wilson Lumber Co. v. Commissioner
Court of Appeals for the Fifth Circuit
1Opinion of the Court
BRYAN, Circuit Judge.
These are petitions in two sets, one by three corporations and the other by the Commissioner of Internal Revenue, to review a decision of the Board of Tax Appeals reported in 14 B. T. A. 625. The corporations complain because the board, in arriving at the amounts of income and profit taxes payable by them during all or a part of the period covered by the taxable years 1916 to 1922, adopted November 20, 1909, the date of a timber contract referred to below, as the date upon which the timber described in that contract should be included as invested capital, under the…
Also in this document: Per curiam.
2Cases cited12 opinions
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Ice Service Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- Great Lakes Hotel Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1928
- Handy v. CommissionerCourt of Appeals for the Second Circuit · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Adams v. United StatesDistrict Court, D. Montana · 1974
- Edward G. Swartz, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1934
- Peavy-Byrnes Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Brown v. CommissionerCourt of Appeals for the Fifth Circuit · 1934
2 more not listed; retrieve them via the Exa API.