Legal Opinion
Iowa Bridge Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 13, 1930No. 8609PublishedCited by 39 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This matter is before this court on petition for review of the decision of the United States Board of Tax Appeals. The matter was submitted to that board on an agreed statement of facts. So far as material here, these facts may be summarized as follows:
The petitioner is a corporation organized under the laws of the state of Iowa, with its principal place of business at Des Moines, Iowa, and during the fiscal year ending February 28, 1922, its business consisted in the construction of bridges for certain counties in the states of Iowa, Minnesota, North Dakota, and South…
2Cases cited11 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Devlin v. Mayor of New YorkNew York Court of Appeals · 1875
- United States v. PughSupreme Court of the United States · 1879
- Kendrick Coal & Dock Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- American Bonding & Trust Co. v. Baltimore & O. S. W. R. Co.Court of Appeals for the Sixth Circuit · 1903
6 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- n.sidney Nyhus v. Travel Management CorporationCourt of Appeals for the D.C. Circuit · 1972
- Jones v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Novo Trading Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1940
34 more not listed; retrieve them via the Exa API.