Legal Opinion
Tulsa Tribune Co. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 9, 1932No. 550PublishedCited by 36 opinions
1Opinion of the Court
KENNEDY, District Judge.. This is a proceeding to review a decision of the Board of Tax Appeals sustaining the Commissioner in assessing a deficiency of $4,554.97 in income and excess profit taxes against the petitioner for the calendar year 1920.
The controversy arises in connection with the Revenue Act of 1918, § 328 (40 Stat. 1092), relating to invested capital. Summarized for the purposes of considering the question here. involved, section 326 specifies that the term “invested capital” for any year as used in the act means: (1) actual cash bona fide paid in for stock or shares; (2) actual…
2Cases cited11 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. PhellisSupreme Court of the United States · 1921
- Dickerman v. Northern Trust Co.Supreme Court of the United States · 1900
- Whitney v. WymanSupreme Court of the United States · 1880
- Boatright v. Steinite Radio Corp.Court of Appeals for the Tenth Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
31 more not listed; retrieve them via the Exa API.