Legal Opinion
Labrot v. Burnet
Court of Appeals for the D.C. Circuit
Decided February 15, 1932No. 5279PublishedCited by 12 opinions
1Opinion of the Court
HITZ, Associate Justice.
This case is here under chapter 27, §§ 1001, 1002, and 1003 of the Revenue Act of 1926 (44 Stat. 9, 109, 110 [26 USCA § 1224 and note; §§ 1225,1226]) on petition for review of decisions of the United States Board of Tax Appeals.
Petitioners, husband and wife, were notified of a finding by the respondent of a deficiency in their income taxes for the year 1921, amounting in his case to some $12,-500 and in hers to slightly less.
The questions involved are identical.
Something over twenty years ago they formed a partnership known as Labrot & Co. for the purpose of holding…
2Cases cited4 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
- Tsivoglou v. United StatesCourt of Appeals for the First Circuit · 1929
3Cited by12 opinions
- Halliburton v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- SA MacQueen Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Mather & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- A. C. Burton & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Tennessee, Alabama & Georgia Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
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