Legal Opinion
Hord v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 9, 1938No. 7323PublishedCited by 13 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by John H. Hord, to review a decision of the Board of Tax Appeals in assessing on redetermination a deficiency of $10,580.15, in income taxes for the year 1929. The question is whether petitioner should be allowed a deduction of $45,432.96 from gross income because of Ohio taxes paid upon personal property for 1928.
The applicable statute, Revenue Act 1928, ch. 852, § 23(c), 45 Stat. 791, 799, 26 U.S.C.A. § 23 note, allows deductions for taxes paid or accrued within the taxable year.
The facts were stipulated before the Board.
John Huntington died in 1893, leaving a…
2Cases cited1 opinion
- Young v. BradleySupreme Court of the United States · 1880
3Cited by13 opinions
- In Re Barrington Oaks General PartnershipUnited States Bankruptcy Court, D. Utah · 1981
- Neave v. CommissionerUnited States Tax Court · 1952
- Walsh-McGuire Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1938
- Lettie Pate Whitehead Foundation, Inc., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Estate of Movius v. CommissionerUnited States Tax Court · 1954
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