Legal Opinion
Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 22, 1963No. 18203PublishedCited by 109 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
This is a proceeding to review a decision of the Tax Court redetermining deficiencies in the income taxes of E. W. Chism and his wife, Clara Chism, for the years 1952 through 1956. Clara Chism appears in her own right and as executrix of the estate of her deceased husband who died on December 27, 1956.
During the years in question the Chisms and their daughter, Alice Jane Frazer, owned all of the stock of Chism Ice Cream Company, a Nevada corporation. E. W. Chism, who was president of the company, owned 71,500 shares. Mrs. Chism, who was corporate secretary, owned 67,500…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Burnet v. HarmelSupreme Court of the United States · 1932
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- United States v. Michael H. Boulware, United States of America v. Michael H. BoulwareCourt of Appeals for the Ninth Circuit · 2004
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
104 more not listed; retrieve them via the Exa API.