Legal Opinion
Lavenstein Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 10, 1928No. 2672PublishedCited by 9 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals denying a claim of affiliation asserted under section 240 of the Revenue Act of 1918, 40 Stat. 1081 (Comp. St. § 6336⅛ss). The petitioner is Lavenstein Corporation of Petersburg, Va., and the corporation as to which affiliation is claimed is Lavenstein Bros. Company, Inc., of the same city. There is no dispute as to the facts. On the contrary, petitioner adopts and relies upon the facts as found by the Board of Tax Appeals. It contends, however, that the board erred in applying the law to the facts so…
2Cases cited5 opinions
- Heryford v. DavisSupreme Court of the United States · 1880
- Brick v. BrickSupreme Court of the United States · 1879
- In re Temtor Corn & Fruit Products Co.District Court, E.D. Missouri · 1924
- Virginia Shipbuilding Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1927
- Schlafly v. United StatesCourt of Appeals for the Eighth Circuit · 1925
3Cited by9 opinions
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- Autosales Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Golden Cycle Corporation v. Com'r of Internal RevenueCourt of Appeals for the Tenth Circuit · 1931
- Commissioner of Internal Revenue v. City Button WorksCourt of Appeals for the Second Circuit · 1931
- Miami Nat'l Bank v. CommissionerUnited States Tax Court · 1977
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