Legal Opinion
Burton v. Bowers
Court of Appeals for the Fourth Circuit
Decided February 4, 1949No. 5825PublishedCited by 5 opinions
1Opinion of the Court
HENDERSON, District Judge.
This action was brought by the plaintiffs as Trustees in Liquidation of the E. P. Burton Lumber Co., against the Collector of Internal Revenue for the State of South Carolina, seeking to obtain a- refund of the amount of certain tax deficiencies paid under protest. From a.n adverse judgment they bring this appeal.
The E. P. Burton Lumber Co. was incorporated under the laws of South Carolina in 1904. Its charter was amended in 1913 by increasing the amount of capitalization and providing for the issuance of first preferred stock. The first preferred stock certificates…
2Cases cited6 opinions
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Helvering v. Richmond, F. & P. R. Co.Court of Appeals for the Fourth Circuit · 1937
- Helvering v. McGlue's EstateCourt of Appeals for the Fourth Circuit · 1941
- Bryan v. WelchCourt of Appeals for the Tenth Circuit · 1935
- May Hosiery Mills v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Merchants National Bank & Trust Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Merchants National Bank And Trust Company Of Indianapolis v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Stokowska v. PedrickDistrict Court, S.D. New York · 1950
- Investors Insurance Agency, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Investors Insurance Agency, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982