Legal Opinion
H. Levine & Bros. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 9, 1939No. 6614PublishedCited by 9 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This petition seeks to review a decision of the United States Board of Tax Appeals. It involves petitioner’s income taxes for the fiscal year ending January 31, 1931, and presents the sole question whether there is any substantial evidence to support the Board’s finding as to petitioner’s permissible deductions for compensation paid to its officers during that year.
The Board found the following facts: Petitioner is a Wisconsin corporation engaged in the retail sale of ladies’ ready-to-wear clothing. It was organized in 1924 as the successor of a partnership founded by…
2Cases cited5 opinions
- Am-Plus Storage B. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
- Atlas Plaster & Fuel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- E. Wagner & Son v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Doernbecher Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Tumwater Lumber Mills Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
3Cited by9 opinions
- Miller Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Jones Brothers Bakery, Inc. v. The United StatesUnited States Court of Claims · 1969
- LE Pinkham Med. Co. v. Com'r of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Clinton Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1946
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