Legal Opinion
Cummings v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 10, 1934No. 2927PublishedCited by 15 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies for the year 1929 iu the income tax returns for that year of Edwin L. Cummings of Providence, R. 1., George L. Webb of Boston, Mass., and William N. Stetson, Jr., of East Milton, Mass. They each petitioned the Board of Tax Appeals for a redetormination of the deficiency, which petitions, as they involved the same facts and legal principles, were consolidated and heard together. The Board in each ease sustained the rulings of the Commissioner, and the parties are here on petitions for review by the throe…
2Cases cited1 opinion
- Barnes v. AlexanderSupreme Court of the United States · 1914
3Cited by15 opinions
- Henry C. Beck Co. v. CommissionerUnited States Tax Court · 1969
- Oreste Casale v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Golden v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Francis H. W. Ducros and Phyllis A. Ducros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- Wade Painter v. David Ballard, WardenWest Virginia Supreme Court · 2016
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