Legal Opinion
Lynchburg Trust & S. Bank v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided January 4, 1934No. 3541PublishedCited by 13 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This is a petition to review a decision of tho Board of Tax Appeals, adjudging deficiencies in income taxes against petitioners in the amounts of $292.43, $843.19^ $265.56, and $331.54 for the respective years 1926, 1927, 1928, and 1929. The ease involves the right of petitioners to deduct in their fiduciary returns, under section 219 (b) (2) and (3) of the Revenue Act of 1926 (44 Stat. 9', 33), and under section 162 (b) and (c) of the Revenue Act of 1928 (45 Stat. 791, 838, 839-, 2:6 USCA § 2162 (b) (c), certain amounts withheld or accumulated for,beneficiaries of the…
2Cases cited21 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Hart v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1932
- Commissioner of Int. Rev. v. Cleveland Trinidad Pav. Co.Court of Appeals for the Sixth Circuit · 1932
- In re the Judicial Settlement of the Account of Proceedings HardenAppellate Division of the Supreme Court of the State of New York · 1917
16 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Commissioner of Internal Revenue v. McIlvaineCourt of Appeals for the Seventh Circuit · 1935
- Hay v. United StatesDistrict Court, N.D. Texas · 1967
- North Carolina National Bank v. GoodeSupreme Court of North Carolina · 1979
8 more not listed; retrieve them via the Exa API.