Legal Opinion
Niagara Share Corp. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided February 22, 1936No. 3960PublishedCited by 4 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This a petition to review a decision of the United States Board of Tax Appeals, involving petitioner’s income tax for the year 1930, in the amount of $13,436.22. The opinion of the board is reported in 31 B.T.A. 832.
Upon petition for redetermination of the income tax liability of the petitioner, the board fixed the liability at the sum above stated. After the decision of the Circuit Court of Appeals for the Second Circuit in the case of Commissioner v. John Thatcher & Son, 76 F.(2d) 900, the petitioner filed a motion before the board for rehearing, which motion the…
2Cases cited7 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Burnet v. Thompson Oil & Gas Co.Supreme Court of the United States · 1931
- Sitterding v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Commissioner of Internal Rev. v. John Thatcher & SonCourt of Appeals for the Second Circuit · 1935
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3Cited by4 opinions
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Boehm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Callan v. WestoverDistrict Court, S.D. California · 1953
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939