Legal Opinion
Wall v. United States
Court of Appeals for the Fourth Circuit
Decided November 10, 1947No. 5634PublishedCited by 172 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This is an action for the recovery of income tax paid by the plaintiff pursuant to a deficiency assessment for the year 1939. The District Court denied recovery and the plaintiff appeals.
Rosedale Dairy Company, Incorporated, herein called Rosedale, is a Virginia corporation with its principal office in Norton, Virginia. It was incorporated in 1922 with a minimum capital stock of $10,000 and a maximum capital stock of $25,000, composed of common stock of the par value of $100 per share. One hundred and twenty shares were issued and are still outstanding. Prior to 1933, the…
2Cases cited16 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Douglas v. WillcutsSupreme Court of the United States · 1935
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Borg v. International Silver Co.Court of Appeals for the Second Circuit · 1925
11 more not listed; retrieve them via the Exa API.
3Cited by172 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Sachs v. CommissionerUnited States Tax Court · 1959
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
167 more not listed; retrieve them via the Exa API.