Legal Opinion
Commissioner v. Combs
Court of Appeals for the Ninth Circuit
Decided April 11, 1935No. 7523Published
1Opinion of the Court
WILBUR, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the tax of the respondents for the years 1925 and 1926 amounting to $7,369.22. This deficiency it appears was assessed upon the theory that' the respondents were acting as' an association and therefore taxable under the Revenue Act of 1926, § 2 (a), 44 Stat. 9 (26' USCA § 1262 (a), as interpreted by Treasury Regulations 69, promulgated'under that act, Arts. 1502, 1504. The-'Board of Tax Appeals reversed the decision of the Commissioner upon the ground that the respondents were not an association, and the…
2Cases cited10 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Hecht v. MalleySupreme Court of the United States · 1924
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. BrouillardCourt of Appeals for the Tenth Circuit · 1934
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