Legal Opinion
Hill v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 23, 1930No. 2360, 2361PublishedCited by 27 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
These petitions, No. 2360 and No. 2361, are to review decisions of the Board of Tax Appeals of February 19, 1929, affirming deficiency assessments of income taxes against the respective petitioners for the calendar years 1920 and 1921. The question involved is the same in both cases. The facts as found by the board are in substance:
The petitioners are partners in the firm of Elmer A. Lord & Co., under which name an insurance agency and brokerage business *166has been conducted in Boston since prior to 1912. On May 28, 1912, partnership articles were executed by the…
2Cases cited3 opinions
- Mitchel v. BowersCourt of Appeals for the Second Circuit · 1926
- Newark Milk & Cream Co. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1929
- Benedict v. PriceDistrict Court, E.D. New York · 1929
3Cited by27 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Stilgenbaur v. United StatesCourt of Appeals for the Ninth Circuit · 1940
- Ayrton Metal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
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