Legal Opinion
Burnet v. Bank of Italy
Court of Appeals for the Ninth Circuit
Decided January 26, 1931No. 6128PublishedCited by 8 opinions
1Opinion of the Court
RUDKIN, Circuit Judge.
This is a proceeding to review a decision of the United States Board of Tax Appeals holding that the respondent and the First National Bank of Fresno, Cal., were affiliated during the calendar year 1920 and a portion of the calendar year 1921, within the meaning of section 240(b) of the Revenue Act of 1918 (40 Stat 1082), re-enacted as section 240(e) of the Revenue Act of 1921 (42 Stat. 260). The correctness of this ruling is the only question presented for consideration.
The Revenue Acts in question provide:
“For the purpose of this section two or more domestic…
2Cases cited3 opinions
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- Commissioner v. Richfield Oil Co.Court of Appeals for the Ninth Circuit · 1930
- American Auto Trimming Co. v. LucasCourt of Appeals for the D.C. Circuit · 1930
3Cited by8 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Zuckman v. United StatesUnited States Court of Claims · 1975
- Peyton Du-Pont Securities Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- Burnet v. First Nat. Bank of FresnoCourt of Appeals for the Ninth Circuit · 1931
- Fanchon & Marco, Inc. v. Paramount Pictures, Inc.District Court, S.D. New York · 1955
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