Legal Opinion
WP Brown & Sons Lumber Co. v. Com'r of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 21, 1930No. 5376PublishedCited by 16 opinions
1Opinion of the Court
MACK, Circuit Judge.
It is conceded by respondent that the question -whether or not the deficiency assessment was collectible from Brown Brothers Land & Lumber Company is governed by Russell v. United States, 278 U. S. 181, 49 S. Ct. 121, 73 L. Ed. 255, decided since the order of redetermination was entered; therefore respondent consents to the reversal of that part of the board’s order which found that the collection of such deficiency was not barred by the statute of limitations.
On April 1, 1918, the other petitioner, W. P. Brown & Sons Lumber Company, filed its income and profits tax return…
2Cases cited11 opinions
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Russell v. United StatesSupreme Court of the United States · 1929
- United States v. Whited & Wheless, Ltd.Supreme Court of the United States · 1918
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930
- United States v. Bank of Commerce & Trust Co.District Court, W.D. Tennessee · 1940
- McDonnell v. United StatesUnited States Court of Claims · 1932
- Panther Rubber Mfg. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1930
11 more not listed; retrieve them via the Exa API.