Legal Opinion
Consumers Const. Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided February 15, 1938No. 3269PublishedCited by 3 opinions
1Opinion of the Court
WILSON, Circuit Judge.
- This is a petition for review of a decision and order of the Board of Tax Appeals determining a deficiency in the income tax of the petitioner for the period from August 1, 1927, to December 31, 1927.
There was originally before the Commissioner the assessment of the, tax of the petitioner, not only for the period covered in this appeal, but also for the periods from March 30, 1927, to December 31, 1927, and from January'1, 1928, to October 31, 1928, as well as the taxes for the same periods to be assessed on several affiliated corporations and trusts. The petitioner’s…
2Cases cited12 opinions
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
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3Cited by3 opinions
- B. B. Chemical Co. v. EllisCourt of Appeals for the First Circuit · 1941
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- B. B. Chemical Co. v. EllisCourt of Appeals for the First Circuit · 1941