Legal Opinion
Darling v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 13, 1931No. 3114PublishedCited by 43 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This petition is brought to review a decision of the United States Board of Tax Appeals rendered in an appeal to the board by petitioner from a decision of the commissioner proposing to assess additional income taxes against the petitioner in the amount of $10,800 on account of an alleged deficiency for the fiscal year ended June 30,1924.
In 1906’, petitioner and his associates purchased what was then known as the Radical Remedy Company, acquiring certain machinery, printing presses, formulas and recipes, and some material, paying $10,000 in cash for same. Petitioner…
2Cases cited8 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- Schwalbach v. CommissionerUnited States Tax Court · 1998
- Joseph Eichelberger & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
- Crain v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Commissioner of Internal Revenue v. SpeyerCourt of Appeals for the Second Circuit · 1935
38 more not listed; retrieve them via the Exa API.