Legal Opinion
United States v. Board
District Court, W.D. Kentucky
Decided July 31, 1926No. 376PublishedCited by 10 opinions
1Opinion of the Court
DAWSON, District Judge.
On the 26th day of December, 1918, the Dixie Motor Car Company, a Kentucky corporation, filed with the collector its return for income tax and excess profits tax purposes for its fiscal year ending October 31,1918. The company showed by this return that it owed taxes in the sum of $642.33, which amount seems never to have been paid to the government. This return was filed under the Revenue Act of 1916 (39 Stat. 756), as amended by the Revenue Act of 1917 (39 Stat. 1000). After it was filed, the act designated as the Revenue Act of 1918 was passed, that act having been…
2Cited by10 opinions
- Stern v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Lacy v. CommissionerUnited States Tax Court · 1963
- Paso Robles Mercantile Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1929
- Massey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
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