Legal Opinion
Bodell v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 15, 1946No. 4105PublishedCited by 9 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This case comes before us on a petition for review of a decision by the Tax Court which determined a deficiency of $13,207.72 in the income tax payment of the taxpayer for the year 1939.
On May 11, 1937, pursuant to a plan previously approved, certain stockholders of Investors Corporation,' hereinafter referred to as “Investors,” exchanged their holdings for stock in Investors Trust Company, hereinafter referred to as “Trust.” During the hurricane and flood in 1938, many of the pertinent records were destroyed, among which were the records showing the value and number of…
2Cases cited5 opinions
- Blair v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
- Budd International Corp. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
- United Carbon Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Snead v. Jackson Securities & Investment Co.Court of Appeals for the Fifth Circuit · 1935
- Commissioner of Internal Rev. v. Lincoln-Boyle Ice Co.Court of Appeals for the Seventh Circuit · 1937
3Cited by9 opinions
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966
- Mather & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Kamborian v. CommissionerUnited States Tax Court · 1971
- Jefferson Memorial Gardens, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
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