Legal Opinion
Commissioner of Internal Revenue v. Champion
Court of Appeals for the Sixth Circuit
Decided June 29, 1935No. 6688PublishedCited by 17 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by the Commissioner of Internal Revenue to review an order of the Board of Tax Appeals. The Commissioner determined a deficiency in respondent’s income taxes of $576.70 for 1928 and of $5,523.70 for 1930. The Board found an overpayment of $5,005.92 for 1928 and a small underpayment of $302.04 for 1930.
The evidentiary facts are undisputed. Summarized, they are as follows: Champion Rivet Company was organized in 1903 for the manufacture of steel rivets. Respondent was one of the organizers and has since been its president and a director. Before March 1, 1913, he…
2Cases cited4 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Commissioner of Internal Revenue v. BabsonCourt of Appeals for the Seventh Circuit · 1934
- Commissioner of Internal Revenue v. StraubCourt of Appeals for the Third Circuit · 1935
3Cited by17 opinions
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Anna I. Woodworth v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Bazley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
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