S. G. SAMPLE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5211.

23 F.2d 671 (1928)

S. G. SAMPLE CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

January 24, 1928.


Attorney(s) appearing for the Case

Edwin T. Merrick, Ralph J. Schwarz, and Morris B. Redmann, all of New Orleans, La., for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., and L. W. Scott, office of Gen. Counsel Bureau of Internal Revenue, and C. M. Charest, Gen. Counsel Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


WALKER, Circuit Judge.

The petitioner, a Louisiana corporation engaged in the retail merchandise business, dealing in hardware, shoes, clothing, dry goods, and groceries, by appeal to the Board of Tax Appeals complained of the action of the Commissioner of Internal Revenue in increasing petitioner's taxable income for the year 1920 in the amount of $12,078.52, by adding that amount to the total amount of petitioner's inventory of goods or merchandise on hand at December...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases