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Commissioner of Internal Revenue v. Kerbaugh

Comm'r of Internal Revenue v. Kerbaugh, 74 F.2d 749 (1st Cir. 1935)
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Court
Court of Appeals for the First Circuit · U.S. Courts of Appeals
Decided
January 16, 1935
Docket
No. 2957
Judges
Bingham, Wilson, Morton
Citations
74 F.2d 74914 A.F.T.R. (P-H) 9171935 U.S. App. LEXIS 3536

Opinion — Per Curiam

PER CURIAM.

The Board of Tax Appeals is authorized to establish its own rules of procedure and to determine whether those rules are complied with. .Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed.

The decision of the Board of Tax Appeals is affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 16 cases

View all citing references →
1948: 11953: 11959: 21961: 11962: 21964: 11965: 11966: 11967: 21968: 11972: 11975: 11988: 119482026peak 1959 · 2

Relies on it most ⓘ

  1. Kahr v. Commissioner48 T.C. 929 (Tax Ct. 1967)
  2. Simms v. Commissioner1968 T.C. Memo. 298
  3. Switzer v. Commissioner20 T.C. 759 (Tax Ct. 1953)
  4. Smith v. Commissioner91 T.C. No. 66
  5. Commissioner of Internal Revenue v. Erie Forge Co.167 F.2d 71 (3d Cir. 1948)
  6. Mayock v. Commissioner32 T.C. 966 (Tax Ct. 1959)

Most recent

  1. Smith v. Commissioner91 T.C. No. 66
  2. Burch v. Commissioner1975 T.C. Memo. 367
  3. Verra v. Commissioner1972 T.C. Memo. 199
  4. Simms v. Commissioner1968 T.C. Memo. 298
  5. Kahr v. Commissioner48 T.C. 929 (Tax Ct. 1967)
  6. Camden Wall Paper Co. v. Commissioner1967 T.C. Memo. 52

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

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