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John A. Nelson Co. v. Comm'r

28 B.T.A. 529 (B.T.A. 1933)
John A. Nelson Co. v. Comm'r

3 Cited authorities

  1. Rock Island c. R.R. v. United States

    254 U.S. 141 (1920)   Cited 314 times   1 Legal Analyses
    Holding failure to comply with "purely formal conditions" fatal to petitioner's claim for tax refund

  2. Pinellas Ice Co. v. Commissioner

    287 U.S. 462 (1933)   Cited 187 times
    Holding a parenthetical was definitional where it expanded the meaning of the preceding terms "beyond the[ir] ordinary and commonly accepted" meanings

  3. Smythe v. Fiske

    90 U.S. 374 (1874)   Cited 58 times
    In Smythe v. Fiske, 23 Wall. 374, 380, this court declared that "a thing may be within the letter of the statute and not within its meaning, and within its meaning, though not within its letter.