Legal Opinion
Robinson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 17, 1931No. 9122PublishedCited by 16 opinions
1Opinion of the Court
STONE, Circuit Judge.
W. N. Robinson, in his income tax return for 1922, claimed a deduction of $22,254.79 for local taxes paid by him on property owned by and leased from the Robinson Hotel Realty Company by him. The Commissioner disallowed such deduction, and the Board of Tax Appeals sustained the action of the Commissioner. This is a petition for review of that order of the Board.
Several matters are argued here, but they may be reduced to two propositions. One is the rejection of certain evidence. The only assignment of error relating to rulings on the admission- of evidence is “That the…
2Cases cited5 opinions
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- Greenlees v. MorrisSupreme Court of the United States · 1915
- First Nat. Bank of Jackson v. McNeelCourt of Appeals for the Fifth Circuit · 1917
- Porter v. United StatesCourt of Appeals for the Ninth Circuit · 1928
3Cited by16 opinions
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Hamlen v. WelchCourt of Appeals for the First Circuit · 1940
- Meredith Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Friedman v. DelaneyCourt of Appeals for the First Circuit · 1948
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