Legal Opinion
Bettendorf v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 20, 1931No. 8995-8997PublishedCited by 32 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
In this case three petitions have been filed to review three decisions of the Board of Tax Appeals, finding the petitioner liable for the payment of alleged income tax deficiencies for the years 1922 to 1926, both inclusive. The same issues are present in each ease, and the cases have been submitted together.
The facts are not in dispute. The petitioner is an individual residing in Betten dorf, Scott county, Iowa. The Bettendorf Axle Company was organized in 1894 by petitioner and his brother, W. P. Bettendorf. On the death of the latter, on June 3, 1910, Catherine…
2Cases cited6 opinions
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Goodyear Shoe Machinery Co. v. DancelCourt of Appeals for the Second Circuit · 1902
- Bartlett v. SlaterSupreme Court of Connecticut · 1885
- White v. City of MarionSupreme Court of Iowa · 1908
- Peck v. KinneyCourt of Appeals for the Second Circuit · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Moore v. CommissionerCourt of Appeals for the Seventh Circuit · 1941
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Bryant v. CommissionerUnited States Tax Court · 1966
27 more not listed; retrieve them via the Exa API.