Legal Opinion
Strong Pub. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 9, 1932No. 4549PublishedCited by 6 opinions
1Opinion of the Court
EVANS, Circuit Judge.
We are, in the instant ease, called upon to review the action of the Board of Tax Appeals which assessed deficiency taxes against petitioner in the following amounts: 1919, $133,447.48; 1920, $41,664.97; 1921, $35,-204.68. Differences exist between the parties over the amount of petitioner’s “invested capital” for these three years. Respondent refused to include three items (the value of the-Associated Press membership, the circulation of petitioner’s newspaper, and its good will) as part of the taxpayer’s “invested capital.” Failure to persuade the Board of Tax Appeals…
2Cases cited6 opinions
- Brown v. BenzingerCourt of Appeals of Maryland · 1912
- Landesman-Hirschheimer Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
- Daily Pantagraph, Inc. v. United StatesUnited States Court of Claims · 1929
- Lewis A. Crossett Co. v. United StatesUnited States Court of Claims · 1931
- Lafayette-South Side Bank v. CommissionerDistrict Court, District of Columbia · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Meredith Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Perkins Bros. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
- Public Opinion Pub. Co. v. JensenCourt of Appeals for the Eighth Circuit · 1935
- Jones v. H. D. & J. K. Crosswell, Inc.Court of Appeals for the Fourth Circuit · 1932
1 more not listed; retrieve them via the Exa API.