Legal Opinion
Coalinga-Mohawk Oil Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 3, 1933No. 6957PublishedCited by 14 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
This petition involves an asserted deficiency of $10,673 in petitioner’s income tax return for the year 1921. The deficiency arose by reason of a deduction of $78,000 from petitioner’s income, which amount was claimed to be deductible as a loss sustained in that year, under the provisions of section 234(a) (4) of the Revenue Act of 1921 (42 Stat. 227, 254).
The facts are not in dispute, and are substantially as follows: The petitioner is a California corporation, with its principal office in San Francisco. During the years from 1918 to 1922, inclusive, and prior…
2Cases cited5 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Deeds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Esperson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Haviland v. EdwardsCourt of Appeals for the Second Circuit · 1927
3Cited by14 opinions
- Florida Publishing Co. v. CommissionerUnited States Tax Court · 1975
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Olds & Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- United States v. HardyCourt of Appeals for the Fourth Circuit · 1935
- Malcolm J. Henley and Mary K. Henley v. The United StatesUnited States Court of Claims · 1968
9 more not listed; retrieve them via the Exa API.