Legal Opinion
Blair v. Curran
Court of Appeals for the First Circuit
Decided February 4, 1928No. 2172PublishedCited by 22 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
The Commissioner of Internal Revenue on October 22, 1924, assessed an additional tax for1 the calendar year 1917, in the sum of $152,261.48, as an income or profits tax, against Maurice J. Curran, under the provisions of section 274 of the Revenue Act of 1924 (26 USCA §•§ 1048-1054; Comp. St. § 6336%zz [1], pars, [a] to [g]). November 24,1924, Cur-ran appealed to the United States Board of Tax Appeals. Thereafter on the 16th day of February, 1926, the ease came on for hearing before the Board of Tax Appeals, the parties being represented by counsel. At this time the…
2Cases cited4 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Joseph Dry Goods Co. v. HechtCourt of Appeals for the Fifth Circuit · 1903
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
3Cited by22 opinions
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Foss v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
- Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Am-Plus Storage B. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
- Russell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
17 more not listed; retrieve them via the Exa API.