Legal Opinion
Penn v. Robertson
District Court, M.D. North Carolina
Decided June 28, 1939No. 613PublishedCited by 4 opinions
1Opinion of the Court
HAYES, District Judge.
This is a suit for the recovery of income taxes for the calendar year 1930 and. for that period in 1931 from January 1 to October 22, 1931 — the date of taxpayer’s death — and is brought by plaintiffs as executors under the last will and testament of Charles A. Penn, deceased. The taxes involved were levied and collected by the Collector under the Revenue Act of 1928 (45 Stat. 791). ■
Charles A. Penn was vice-president and director of the American Tobacco Company in charge of production. His duties required him to be in New York and in North Carolina at various intervals,…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Rogers v. Guaranty Trust Co.Supreme Court of the United States · 1933
- Avery v. CommissionerSupreme Court of the United States · 1934
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3Cited by4 opinions
- Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Fairburn v. CommissionerUnited States Tax Court · 1969
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940