Legal Opinion
Anderson v. P. W. Madsen Inv. Co.
Court of Appeals for the Tenth Circuit
Decided August 18, 1934No. 1037PublishedCited by 12 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
On March 14, 1927, the Madsen Company filed its income tax return for the year 1926. On September 28, 1928, it executed and delivered to the Collector of Internal Revenue a closing agreement as to the final determination of its tax liability for 1926, fixing it at $19,613.66. On December 28, 1928, H. F. Mires as Acting^ Commissioner signed the agreement, and on December 31, 1928, it was approved by Henry Herrick Bond as Acting Secretary of the Treasury. On January 3, 1929, the Commissioner forwarded one copy of the agreement to the Madsen Company.
In its return the…
2Cases cited12 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Keyser v. HitzSupreme Court of the United States · 1890
- Raleigh & Gaston Railroad v. ReidSupreme Court of the United States · 1872
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- United States v. RoyerSupreme Court of the United States · 1925
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- United States v. Eighty Acres of Land in Williamson CountyDistrict Court, E.D. Illinois · 1939
- Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
- McKay v. RogersCourt of Appeals for the Tenth Circuit · 1936
7 more not listed; retrieve them via the Exa API.