EXCELSIOR MOTOR MFG. & SUPPLY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4048.

43 F.2d 968 (1930)

EXCELSIOR MOTOR MFG. & SUPPLY CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

October 21, 1930.


Attorney(s) appearing for the Case

John E. Hughes and Clarence N. Goodwin, both of Chicago, Ill., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Randolph C. Shaw, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before EVANS, SPARKS, and PAGE, Circuit Judges.


PAGE, Circuit Judge.

A review is asked of the action of the Board of Tax Appeals on petitioners' 1918 income tax.

Respondent urges that this court is without jurisdiction because the facts bring the case within the exceptions stated in section 1001(a) of the Revenue Act of 1926 (44 Stat. 109, 26 USCA § 1224(a). It is admitted that Chicago Ry. Equipment Co. v. Blair (C. C. A.) 20 F.2d 10, if adhered to, governs this case...

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