Legal Opinion
McInerney v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 9, 1936No. 6920PublishedCited by 10 opinions
1Opinion of the Court
"ALLEN, Circuit Judge.
This case arises on petition to review an order of the Board of Tax Appeals rede termining a deficiency in income tax for the calendar year 1928 in the amount of $20,407.24. 29 B. T. A. 1.
The petitioner, prior to July 11, 1927, was general manager of the National Spring & Wire Company of Grand Rapids, Michigan. The company was then placed in receivership, and William H. Baldwin, a creditor, bought the entire assets at the receiver’s sale. Thereafter George Wilt-shire was appointed trustee for Baldwin, and authorized to operate the properties, while petitioner continued…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Ahles Realty Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Doyle v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Winton v. KelmDistrict Court, D. Minnesota · 1954
- Cisler v. CommissionerUnited States Tax Court · 1962
- Helvering v. Talbott's EstateCourt of Appeals for the Fourth Circuit · 1940
- Distributors Finance Corp. v. CommissionerUnited States Tax Court · 1953
5 more not listed; retrieve them via the Exa API.