Legal Opinion
La Floridienne J. Buttgenbach & Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 18, 1933No. 6496PublishedCited by 33 opinions
1Opinion of the Court
SIBLEY, Circuit judge.
The Board of Tax Appeals denied the joint petition of the taxpayer and the Commissioner of Internal Revenue tq vacate and set aside an order redetermining a tax deficiency entered January 19;;1927, and to enter instead an order agreed on. The denial was based on a supposed want of power to set aside the order, as we are assured by counsel and as is indicated by the dissent filed by four members of the Board. The circumstances are extraordinary. The taxpayer, an alien corporation, was assessed with taxes, and its representative; a layman inexperienced in tax matters,…
2Cases cited5 opinions
- Johnson v. TowsleySupreme Court of the United States · 1871
- Lane v. United States Ex Rel. MickadietSupreme Court of the United States · 1916
- Bell v. HearneSupreme Court of the United States · 1857
- Lindsey v. DobraCourt of Appeals for the Fifth Circuit · 1932
- Hewetson v. City of ChicagoIllinois Supreme Court · 1898
3Cited by33 opinions
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
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