Legal Opinion
Balkan Nat. Ins. v. Commissioner
Court of Appeals for the Second Circuit
Decided January 9, 1939No. 24PublishedCited by 12 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The question presented is whether the statute of limitations on assessment and collection of income and profits taxes for the year 1918, during which the petitioner was operating in the United States under a license issued pursuant to the Trading with the Enemy Act,- 50 U.S.C.A. Appendix, § 1 et- seq., had expired prior to the mailing of a deficiency notice to the petitioner in 1934. The Board of Tax Appeals sustained the deficiency assessment.
The petitioner is a Bulgarian corporation which formerly had a United States *77branch engaged in the fire reinsurance business.…
2Cases cited6 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Cummings v. Deutsche Bank Und DiscontogesellschaftSupreme Court of the United States · 1937
- Kahle v. CommissionerCourt of Appeals for the Eighth Circuit · 1930
- Krausz v. United StatesUnited States Court of Claims · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Automobile Club of Michigan v. CommissionerUnited States Tax Court · 1953
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- Hermann F. And Madeleine Dupont Ruoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
7 more not listed; retrieve them via the Exa API.