Legal Opinion
Baltimore & OR Co. v. Commissioner of Internal Rev.
Court of Appeals for the Fourth Circuit
Decided June 18, 1935No. 3777PublishedCited by 33 opinions
1Opinion of the Court
NORTPICOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving income taxes of the petitioner for the year 1927 in the amount of $502,498.56. The decision of the Board is reported in 29 B. T. A. 368, and the petition to review was filed May 8, 1934, pursuant to the provisions of sections 1001 and 1003 of the Revenue Act of 1926, c. 27, 44 Stat. 9, as amended by section 1101 of the Revenue Act of 1932, c. 209, 47 Stat. 169 (26 USCA § 1224 and note, and § 1226).
There is no dispute as to the facts, and three main questions are involved in…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
17 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Skenandoa Rayon Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
28 more not listed; retrieve them via the Exa API.