DANIEL BROS. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5262.

28 F.2d 761 (1928)

DANIEL BROS. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

October 29, 1928.


Attorney(s) appearing for the Case

John E. McClure, of Washington, D. C., and Harold Hirsch, of Atlanta, Ga., for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau Internal Revenue, and L. W. Scott, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C., and John Vaughan Groner, Howard T. Jones, and J. Louis Monarch, Sp. Asst. Attys. Gen., for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


WALKER, Circuit Judge.

The Board of Tax Appeals decided against a contention of petitioner, a Georgia corporation, that in the determination of its taxable income for the fiscal years ending August 31, 1920, and August 31, 1921, it was entitled to deductions on account of interest paid by reason of payments it made during those years under a contract the pertinent provisions of which, and petitioner's payments thereunder, were stated as follows in the Board's finding...

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