Leonard v. Commissioner

Eighth Circuit

Leonard v. Commissioner

43 F.2d 352, 9 A.F.T.R. (P-H) 90, 1930 U.S. App. LEXIS 3888, 1930 U.S. Tax Cas. (CCH) 9554, 9 A.F.T.R. (RIA) 90

CourtCourt of Appeals for the Eighth Circuit

DecidedSeptember 12, 1930

DocketNo. 8663

StatusPublished

This text of 43 F.2d 352 (Leonard v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Leonard v. Commissioner, 43 F.2d 352, 9 A.F.T.R. (P-H) 90, 1930 U.S. App. LEXIS 3888, 1930 U.S. Tax Cas. (CCH) 9554, 9 A.F.T.R. (RIA) 90 (8th Cir. 1930).

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Opinion

DAVIS, District Judge.

This is a petition to review a decision of the United States Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in asserting a deficiency of income tax for the years of 1921 and 1922.

The parties stipulated that this cause be submitted on the record and briefs.filed, and the oral arguments presented in the ease of E. B. Stephenson, appellant, v. Commissioner of Internal Revenue, appellee (C. C. A.) 43 F.(2d) 348.

The decision of the Board of Tax Appeals is reversed, and the cause remanded for further proceedings in accordance with views expressed in the above-named cause, which has this day been détermined.

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DAVIS, District Judge.

This is a petition to review a decision of the United States Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in asserting a deficiency of income tax for the years of 1921 and 1922.

The parties stipulated that this cause be submitted on the record and briefs.filed, and the oral arguments presented in the ease of E. B. Stephenson, appellant, v. Commissioner of Internal Revenue, appellee (C. C. A.) 43 F.(2d) 348.

The decision of the Board of Tax Appeals is reversed, and the cause remanded for further proceedings in accordance with views expressed in the above-named cause, which has this day been détermined.

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Bluebook (online)

43 F.2d 352, 9 A.F.T.R. (P-H) 90, 1930 U.S. App. LEXIS 3888, 1930 U.S. Tax Cas. (CCH) 9554, 9 A.F.T.R. (RIA) 90, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leonard-v-commissioner-ca8-1930.

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