Legal Opinion
E. Wagner & Son v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 22, 1937No. 8415PublishedCited by 14 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Petitioner has filed a petition to review a decision of the Board of Tax Appeals, which redetermined a deficiency of $1,333.-44 in the income tax paid by petitioner for the year 1929.
Petitioner is a Washington corporation, the stock of which was owned in equal proportions by E. Wagner and his son, Otto H. Wagner. The former was president, and the latter was secretary and treasurer and general manager. Both Wagners devoted their entire time to the management of petitioner’s business.
The two Wagners, as trustees of the petitioner, held a meeting in June, 1929, at which they…
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. GowranSupreme Court of the United States · 1937
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- LE Pinkham Med. Co. v. Com'r of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Clinton Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1946
- Stiening v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
9 more not listed; retrieve them via the Exa API.