Legal Opinion
Lucas v. St. Louis National Baseball Club
Court of Appeals for the Eighth Circuit
Decided July 19, 1930No. 8827PublishedCited by 19 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is a petition to review the order of the Board of Tax Appeals redetermining deficiency of the income tax of the appellee for the years 1922 and 1923.
The question at issue is whether the petitioner, the St. Louis National Baseball Club, and the Syracuse Baseball Club, both of them corporations, which were not affiliated for the first six months of the calendar year 1922, but were affiliated during the last six months, and which filed separate income returns for that year, were entitled to file a consolidated return for the year 1923 without having obtained the prior…
2Cases cited2 opinions
- Luckenbach Steamship Co. v. United StatesSupreme Court of the United States · 1930
- Fidelity Nat. Bank & Trust Co. of Kansas City v. CommissionerCourt of Appeals for the Eighth Circuit · 1930
3Cited by19 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Commissioner of Internal Revenue v. MooreCourt of Appeals for the Tenth Circuit · 1931
- Naumkeag Steam Cotton Co. v. United StatesUnited States Court of Claims · 1933
- Radiant Glass Co. v. BurnetCourt of Appeals for the D.C. Circuit · 1931
- CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939
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