Legal Opinion
Taplin v. Commissioner
Court of Appeals for the Sixth Circuit
Decided June 12, 1930No. Nos. 5442-5444PublishedCited by 24 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Separate petitions by three taxpayers to review the decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing deficiencies in income taxes for .the year 1920, on redetermination, against each petitioner. The cases were consolidated for hearing both before the Board and here.
*455Standard Island Creek Coal Company, herein called the Standard Company, had a capital of $600,000 par value, divided into 6,000 shares. On October 30, 1920, the Cleveland & Western Coal Company, herein called the Cleveland Company, owned 5,400 of…
2Cases cited9 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Twin-Lick Oil Co. v. MarburySupreme Court of the United States · 1876
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- McGourkey v. Toledo & Ohio Central Railway Co.Supreme Court of the United States · 1892
- Richardson's v. GreenSupreme Court of the United States · 1890
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Majestic Securities Corp. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1941
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Commissioner of Internal Revenue v. Van VorstCourt of Appeals for the Ninth Circuit · 1932
19 more not listed; retrieve them via the Exa API.