1. Home
  2. Browse Decisions
  3. F.2d
  4. 76 F.2d
  5. 76 F.2d 472 (1935)
 

RANDOLPH v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9930, 10055.

76 F.2d 472 (1935)

RANDOLPH et al. v. COMMISSIONER OF INTERNAL REVENUE. HELVERING, Com'r of Internal Revenue, v. RANDOLPH et al.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied April 10, 1935.

Attorney(s) appearing for the Case

Abraham Lowenhaupt, of St. Louis, Mo. (F. M. Curlee and Stanley S. Waite, both of St. Louis, Mo., on the brief), for Virgil P. Randolph, Jr., and another.

John MacC. Hudson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the Commissioner of Internal Revenue.

Before GARDNER, SANBORN, and VAN VALKENBURGH, Circuit Judges.

SANBORN, Circuit Judge.

These are petitions to review an order of the Board of Tax Appeals redetermining deficiencies in the income taxes of Shelby H. Curlee, as trustee, for the years 1926 and 1927. Curlee v. Commissioner of Internal Revenue, 28 B. T. A. 773. For the year 1926, the Commissioner had determined a deficiency of $10,280.39, which the Board, upon appeal, reduced to $5,027.52. The Commissioner's petition challenges the Board's ruling in this regard. For...

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