Legal Opinion
Underwood v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 12, 1932No. 3208PublishedCited by 41 opinions
1Opinion of the Court
SOPER, Circuit Judge.
Harry A. Underwood, a resident of North Carolina, appealed to the United States Board of Tax Appeals from a determination and order of the Commissioner of Internal Revenue in which deficiencies in income taxes of $4,112.49 and $1,199.46, for the fiscal years ending February 29, 1924, and February 28, 1925, respectively, were assessed. The determination required the taxpayer to include in his taxable income the sum of $68,080.60, received by him in the first, and the sum of $44,666.15, received by him in the second of these years, for services rendered and supplied by him…
2Cases cited30 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Standard Oil Co. v. AndersonSupreme Court of the United States · 1909
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
25 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Barnett v. JaspanCourt of Appeals for the Second Circuit · 1942
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Helvering v. Edison Securities CorporationCourt of Appeals for the Fourth Circuit · 1935
36 more not listed; retrieve them via the Exa API.