Legal Opinion
Ardbern Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 10, 1941No. 4751PublishedCited by 24 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition for review of a decision of the United States Board of Tax Appeals determining deficiencies in petitioner’s income tax liability, and penalties, for the years 1929, 1930, 1931, and 1932, in the total sum of $24,727.34. The decision of the Board is reported in 41 B.T.A. 910.
The petitioner, The Ardbern Company, Limited, was, during the years in question, a corporation organized under the laws of the Colony of Newfoundland. It was formed in the year 1929 as a personal holding company by one B. T. Feustman. Upon its organization Feustman transferred to…
2Cases cited7 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Commissioner of Internal Revenue v. East Coast Oil Co.Court of Appeals for the Fifth Circuit · 1936
- Buttolph v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Swallows Holding, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2008
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- Swallows Holding, Ltd. v. Comm'rUnited States Tax Court · 2006
19 more not listed; retrieve them via the Exa API.