U.S. Court of Appeals for the Seventh Circuit, 1930

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

U.S. Court of Appeals for the Seventh Circuit · Decided May 28, 1930 · Alschuler, Evans, Sparks

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 (Federal Reporter, Second Series)

Counsel

Lawrence A. Olwell, of Milwaukee, Wis., for petitioner., F. Edward Mitchell, of Washington, D. C., for respondent.

Cases that cite this one

3 later published cases cite this decision.

Williamson v. Commissioner (United States Tax Court 1954)
Bass v. Stimson (United States Tax Court 1953)
Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United States (5th Cir. 1958)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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..

Case-law data current through December 31, 2025. Source: CourtListener bulk data.