1. Home
  2. Browse Decisions
  3. F.2d
  4. 46 F.2d
  5. 46 F.2d 2 (1931)
 

COMMISSIONER OF INTERNAL REVENUE v. LEASING & BUILDING CO.

No. 5613.

46 F.2d 2 (1931)

COMMISSIONER OF INTERNAL REVENUE v. LEASING & BUILDING CO.

Circuit Court of Appeals, Sixth Circuit.

January 16, 1931.

Attorney(s) appearing for the Case

J. H. McEvers, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and C. M. Charest, both of Washington, D. C., on the brief), for petitioner.

Henry J. Richardson, of Washington, D. C. (L. L. Campbell, of Cleveland, Ohio, on the brief), for respondent.

Before DENISON, HICKS, and HICKENLOOPER, Circuit Judges.

HICKS, Circuit Judge.

Petition for review of a decision of the Board of Tax Appeals. Respondent, a corporation, on June 12, 1919, filed a return for 1918. This return disclosed no tax, and none was assessed for 1918. On March 15, 1920, it filed a return for the year 1919. Upon this return an original assessment of $463.74, and later an additional assessment of $258.39, was made and collected. It is not insisted that either of these returns was false or fraudulent...

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