Legal Opinion
Forest G. Smith, Jr., and Rose Mary Smith v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 27, 1963No. 18641_1PublishedCited by 27 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
Having examined the record and the pertinent authorities, we are satisfied that the decision of the Tax Court must be affirmed.
1. We do not read the stipulation filed with tire Tax Court as precluding consideration of evidence extrinsic to the documents of sale bearing upon the intent of the taxpayer and the purchaser; and, of course, the parole evidence rule could not have that effect as between, the Commissioner and the taxpayer. Thorsness v. United States, 260 F.2d 341, 345 (7th Cir. 1958), and cases cited; Stern v. Commissioner, 137 F.2d 43, 46 (2d Cir. 1943).
2.…
2Cases cited7 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Parker v. DelaneyCourt of Appeals for the First Circuit · 1950
- Stern v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Mendham Corp. v. CommissionerUnited States Tax Court · 1947
- R. O'Dell & Sons Co. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Edgar v. CommissionerUnited States Tax Court · 1971
- Maher v. CommissionerUnited States Tax Court · 1970
- Johnson v. CommissionerUnited States Tax Court · 1997
- Malone v. United StatesDistrict Court, N.D. Mississippi · 1971
22 more not listed; retrieve them via the Exa API.