Legal Opinion
Stephens Marine, Inc., Successor in Interest to Stephens Brothers, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 16, 1970No. 24580_1PublishedCited by 25 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
The taxpayer, Stephens Marine, Inc. [Stephens Marine], successor in interest to Stephens Brothers, Inc. [Stephens Brothers] petitions for review of a Tax Court decision in favor of the Commissioner. T.C. Memo. 1969-89. We affirm. The facts are set out at length by the Tax Court. The following summary will suffice here.
The taxpayer attacks certain deficiencies in the income taxes of Stephens Brothers, for its final fiscal year ending October 4, 1960. It was stipulated that “[o]n or about August 12, 1960, the outstanding stock of Stephens Brothers, Inc., was delivered to…
2Cases cited18 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Commissioner v. HansenSupreme Court of the United States · 1959
- Healy v. CommissionerSupreme Court of the United States · 1953
13 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Loftin And Woodard, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- Hamilton Industries, Inc. v. CommissionerUnited States Tax Court · 1991
- Reco Industries, Inc. v. CommissionerUnited States Tax Court · 1984
20 more not listed; retrieve them via the Exa API.