Legal Opinion
Von's Inv. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 24, 1937No. 8154PublishedCited by 18 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner, Von’s Investment Company, Limited, a California corporation, seeks reversal of a decision of the Board of Tax Appeals which' determined that there was a deficiency of $49,711.35 in respect of petitioner’s income tax for the fiscal year ended April 30, 1930.
The sole question is: What was the proper cost basis for determining petitioner’s gain or loss from the disposition of 23,015 shares of stock of Von’s, Incorporated, a Delaware corporation (hereafter called Von’s), which petitioner acquired and disposed of in said fiscal year?
Facts stipulated by the…
2Cases cited7 opinions
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- American Compress & Warehouse Co. v. BenderCourt of Appeals for the Fifth Circuit · 1934
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Commissioner of Internal Revenue v. Oscar E. Baan and Evelyn K. BaanCourt of Appeals for the Ninth Circuit · 1967
- Commissioner of Int. Rev. v. Schumacher Wall Bd. Corp.Court of Appeals for the Ninth Circuit · 1937
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- Kelleher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
13 more not listed; retrieve them via the Exa API.