Legal Opinion
United States v. Brager Building & Land Corporation
Court of Appeals for the Fourth Circuit
Decided December 12, 1941No. 4826PublishedCited by 32 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This suit was brought by the Brager Building and Land Corporation to recover an overpayment of income taxes for the period September 4, 1936 to December 31, 1936, and for the calendar year 1937, in the aggregate sum of $915.18, and resulted in a judgment of the District Court for that amount. The income which gave rise to the tax was ascribed to the Building Corporation by the Commissioner of Internal Revenue under the following circumstances.
From 1922 to 1927, Albert A. Brager and A. Stanley Brager, his son, were co-partners engaged under the name of Brager of Baltimore…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Higgins v. SmithSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Griffiths v. CommissionerSupreme Court of the United States · 1939
13 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Bird v. Wilmington Society of the Fine ArtsSupreme Court of Delaware · 1945
- Collins v. United StatesDistrict Court, S.D. Georgia · 1974
- Snyder v. CommissionerUnited States Tax Court · 1976
- Commissioner of Internal Revenue v. State-Adams CorporationCourt of Appeals for the Second Circuit · 1960
27 more not listed; retrieve them via the Exa API.