Legal Opinion
Brown v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 6, 1933No. 6812PublishedCited by 4 opinions
1Opinion of the Court
CAVANAH, District Judge.
These are three appeals from a decision of the Board of Tax Appeals denying the petitioner a redetermination of alleged deficiencies in his income tax.es for the years 1923, 1925, and 1926, in the respective sums of $17,923.03, $1,520.19, and $944.30. The cases were consolidated for hearing and decision before the' Board, and are so presented here on a single transcript of record.
The tax involved is the individual, normal income tax and surtax of the petitioner, Arthur M. Brown, for the years thus stated. In 1923 the petitioner was conducting, alone, the business of a…
2Cases cited6 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring Canyon Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1930
- Earle v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Consolidated Tea Co. v. BowersDistrict Court, S.D. New York · 1927
- Highland Milk Condensing Co. v. PhillipsCourt of Appeals for the Third Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Griffin v. SmithCourt of Appeals for the Seventh Circuit · 1938
- Bien v. CommissionerUnited States Tax Court · 1953
- Bien v. CommissionerUnited States Tax Court · 1953
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933