Legal Opinion
H. S. Anderson, Jr. v. United States
Court of Appeals for the Ninth Circuit
Decided April 23, 1956No. 14796PublishedCited by 15 opinions
1Opinion of the Court
ORR, Circuit Judge.
Consolidated for trial and on this appeal are several actions brought by appellants to recover alleged overpayments of income tax for the years 1942 and 1943. Relief was denied in the trial court.
Taxpayers assert two reasons why they should be allowed deductions, first on the ordinary and necessary business expense provision of the Internal Revenue Code of 1939, § 23(a), 26 U.S.C.A., and secondly under the depreciation provision of the 1939 Code, § 23 (Z).
The following facts either were stipulated or appear in the findings of the trial court. H. S. Anderson, Sr. at the time…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Higgins v. SmithSupreme Court of the United States · 1940
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Harrison v. SchaffnerSupreme Court of the United States · 1941
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- United Grocers, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Risko v. CommissionerUnited States Tax Court · 1956
- Miller v. CommissionerUnited States Tax Court · 1959
- Victor A. Miller and Beatrice A. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960
10 more not listed; retrieve them via the Exa API.