Legal Opinion
Mobile Bar Pilots Ass'n v. Commissioner of Internal Rev.
Court of Appeals for the Fifth Circuit
Decided June 30, 1938No. 8483PublishedCited by 14 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
Petitioner filed income tax returns for its fiscal years 1930 and 1932 and took certain deductions, which were disallowed by the Commissioner and deficiencies were determined. The Board reversed the Commissioner in part and affirmed him in part and reduced the amount of the deficiencies. Before the Board petitioner contended that it is a non profit co-operative organization of pilots and is not taxable as a corporation. The Board found as a fact that petitioner is engaged in the business of furnishing qualified licensed pilots for the purpose of piloting boats across…
2Cases cited7 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- SHERLOCK v. Alling, AdmInistratorSupreme Court of the United States · 1876
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- Howard A. Kurzner and C. A. Kurzner v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Dorgan v. StateAlabama Court of Appeals · 1940
- Houston Pilots v. GoodwinCourt of Appeals of Texas · 1944
9 more not listed; retrieve them via the Exa API.