Jonas-Cadillac Co. v. Com'r of Internal Revenue

Seventh Circuit

Jonas-Cadillac Co. v. Com'r of Internal Revenue

41 F.2d 141, 15 A.F.T.R. (P-H) 590, 1930 U.S. App. LEXIS 2743, 1930 U.S. Tax Cas. (CCH) 9380, 15 A.F.T.R. (RIA) 590

CourtCourt of Appeals for the Seventh Circuit

DecidedMay 28, 1930

Docket4313

StatusPublished

Cited by7 cases

This text of 41 F.2d 141 (Jonas-Cadillac Co. v. Com'r of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Jonas-Cadillac Co. v. Com'r of Internal Revenue, 41 F.2d 141, 15 A.F.T.R. (P-H) 590, 1930 U.S. App. LEXIS 2743, 1930 U.S. Tax Cas. (CCH) 9380, 15 A.F.T.R. (RIA) 590 (7th Cir. 1930).

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Opinion

*142 ALSCHULER, Circuit Judge.

The questions involved in this appeal relate to the period for which the income and profits tax return was made, whether for a fiscal or a calendar year. No question of fact is involved, nor any contention respecting the amount of the deficiency, if the method adopted by the Commissioners and approved by the Board of Tax Appeals is the correct one.

In respect to this we see no reason for amending or supplementing the findings of fact and the opinion of the Board of Tax Appeals as reported in 16 B. T. A. 932; and, approving them as we do, the'judgment of the Board favorable to respondent herein is affirmed..

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*142 ALSCHULER, Circuit Judge.

The questions involved in this appeal relate to the period for which the income and profits tax return was made, whether for a fiscal or a calendar year. No question of fact is involved, nor any contention respecting the amount of the deficiency, if the method adopted by the Commissioners and approved by the Board of Tax Appeals is the correct one.

In respect to this we see no reason for amending or supplementing the findings of fact and the opinion of the Board of Tax Appeals as reported in 16 B. T. A. 932; and, approving them as we do, the'judgment of the Board favorable to respondent herein is affirmed..

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41 F.2d 141, 15 A.F.T.R. (P-H) 590, 1930 U.S. App. LEXIS 2743, 1930 U.S. Tax Cas. (CCH) 9380, 15 A.F.T.R. (RIA) 590, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jonas-cadillac-co-v-comr-of-internal-revenue-ca7-1930.

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