Legal Opinion
Moran v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 10, 1933No. 2810PublishedCited by 17 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is a petition on behalf of the taxpayer to review a decision by the Board of Tax Appeals (26 B. T. A. 1154), involving income taxes for the year 1928. The taxpayer, Thomas J. Moran, died in 1930, and the petition is prosecuted by his executrix.
There is no dispute as to the facts. The items in controversy consist of interest on certain certificates of deposit held by Mr. Moran. From time to time he deposited substantial amounts of money in two trust companies in Providence, R. I., and took therefor eertifi cates of deposit. The earliest of these deposits appears to…
2Cases cited6 opinions
- Davis v. WakeleeSupreme Court of the United States · 1895
- Casey v. GalliSupreme Court of the United States · 1877
- Philadelphia, Wilmington & Baltimore Railroad v. HowardSupreme Court of the United States · 1852
- Magee v. United StatesSupreme Court of the United States · 1931
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
- Orange Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
12 more not listed; retrieve them via the Exa API.