Legal Opinion
Buck v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 27, 1936No. 8060PublishedCited by 8 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioners seek review of a decision of the Board of Tax Appeals which determined that there were deficiencies in the ' income taxes of Industrial Solvents Corporation (hereinafter called the taxpayer) for the fiscal years ending November 30, 1927, 1928, and 1929, and sustained proposed assessments thereof against petitioners as transferees of the taxpayer. That petitioners are such transferees and, as such, liable for any tax deficiency properly chargeable to the taxpayer, is not questioned in this court. • The question here is whether there was any such deficiency.
The…
2Cases cited8 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. EldridgeCourt of Appeals for the Ninth Circuit · 1935
- La Salle Cement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Commissioner of Internal Rev. v. BANK OF CALIFORNIA, ETC.Court of Appeals for the Ninth Circuit · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State v. Reynolds Metals CompanySupreme Court of Alabama · 1955
- District of Columbia v. Seven-Up Washington, Inc.Court of Appeals for the D.C. Circuit · 1954
- Crown Beverages Inc. v. BuscagliaSupreme Court of Puerto Rico · 1946
- Liberty Mutual Insurance Company v. Walter Gene Gwin, Barto L. Brown, Jr., and Earl W. Brown, D/B/A Mobile SupplycompanyCourt of Appeals for the Fifth Circuit · 1966
- Inland Empire Dairy Ass'n v. Department of RevenueCourt of Appeals of Washington · 1975
3 more not listed; retrieve them via the Exa API.