Legal Opinion
Earle v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 5, 1930No. 2402-2404PublishedCited by 13 opinions
1Opinion of the Court
MORRIS, District Judge.
These are three appeals from a decision of the Board of Tax Appeals denying the petitioners a redetermiu ation of an alleged deficiency in their income taxes foir the year 1923.
The amounts involved are respectively $717.23 in the ease of Arthur H. Earle; $736.41 in the case of Foster B. Earle; and $4,045.47 in the case of Arthur H. Earle, executor.
The three cases depend upon the same state of facts, and were heard together. The individual petitioners and the decedent were members of a partnership formed January 1, 1923, and dissolved by death! of Eugene Y. Earle, one of…
2Cases cited2 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Tsivoglou v. United StatesCourt of Appeals for the First Circuit · 1929
3Cited by13 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Johnston v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Services, Inc. v. NeillIdaho Supreme Court · 1953
- Hawaiian Freight Forwarders, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
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