Legal Opinion
N. Gordon Phillips and Lauretta M. Phillips v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 2, 1959No. 15890_1PublishedCited by 10 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a petition for review of a Tax Court decision, decided adversely to petitioners. Int.Rev.Code of 1954, § 7482, 26 U.S.C.A. § 7482. Petitioner’s wife is interested only as a signer of a joint return, and by reason of the California community property laws. The word “petitioner” herein refers to both husband and wife.
The deficiency determined was for the year 1951 and was the sum of $15,525.59. The amount thereof herein contested was and is the sum of $12,056.00. This sum is one-fourth of the proceeds of 320 shares of stock sold by petitioner in 1951, at which time…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Freuler v. HelveringSupreme Court of the United States · 1934
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Fuller v. CommissionerUnited States Tax Court · 1961
- Gaddis v. United StatesDistrict Court, S.D. Mississippi · 1971
- Latimer v. CommissionerUnited States Tax Court · 1970
- Bowen v. CommissionerUnited States Tax Court · 1960
5 more not listed; retrieve them via the Exa API.