E. A. Landreth Co. v. Commissioner
United States Board of Tax Appeals
1. Any ruling of the officers of the Bureau of Internal Revenue contained in the various Cumulative Bulletins published by said Bureau, falls within the term "any ruling of the Commissioner or any duly authorized officer of the Bureau of Internal Revenue" as that term is used in section 704(a) of the Revenue Act of 1928. 2. Where during the years 1921 and 1922 persons association themselves together under corporate form for the purpose of the transaction of business, but…
Read the full summary
1. Any ruling of the officers of the Bureau of Internal Revenue contained in the various Cumulative Bulletins published by said Bureau, falls within the term "any ruling of the Commissioner or any duly authorized officer of the Bureau of Internal Revenue" as that term is used in section 704(a) of the Revenue Act of 1928. 2. Where during the years 1921 and 1922 persons association themselves together under corporate form for the purpose of the transaction of business, but where the title to all property was vested in a trustee who was given uncontrolled management of the affairs of the trust…
1Opinion of the Court
E. A. LANDRETH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
E. A. LANDRETH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ADELLE H. LANDRETH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
E. A. Landreth Co. v. Commissioner
Docket Nos. 15835, 16842, 16843.
United States Board of Tax Appeals
15 B.T.A. 655; 1929 BTA LEXIS 2810;
February 28, 1929, Promulgated
1. Any ruling of the officers of the Bureau of Internal Revenue contained in the various Cumulative Bulletins published by said Bureau, falls within the term "any ruling of the Commissioner or any…
2Cases cited7 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Crocker v. MalleySupreme Court of the United States · 1919
- Lynch v. TurrishSupreme Court of the United States · 1918
- Sandberg v. McDonaldSupreme Court of the United States · 1918
- United States v. FreemanSupreme Court of the United States · 1915
2 more not listed; retrieve them via the Exa API.