Legal Opinion
Cohen v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 9, 1929No. 2818PublishedCited by 4 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals whieh upheld the action of the Commissioner of Internal Revenue in assessing against one Louis Cohen, hereinafter called the taxpayer, deficiencies in income' taxes fpr the years 1920 and 1921. There is no dispute as to the facts, whieh may be briefly stated as follows:
Taxpayer is the owner of a wholesale wall paper business in the city of Baltimore. He owns also a one-third interest each in partnerships engaged in that business in Baltimore and Washington and one-third of the stock of a corporation so…
2Cases cited4 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Barnes v. AlexanderSupreme Court of the United States · 1914
- United States v. PughSupreme Court of the United States · 1879
- Mitchel v. BowersCourt of Appeals for the Second Circuit · 1926
3Cited by4 opinions
- Norfolk Nat. Bank of C. and T. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Hellman v. GlennDistrict Court, W.D. Kentucky · 1941
- Norfolk Nat. Bank of C. and T. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933