Legal Opinion
Pedder v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 7, 1932No. 6722PublishedCited by 15 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Petitioner sought a .review of the action of the respondent, Commissioner of Internal Revenue, before the Board of Tax Appeals. He seeks by his petition to review the adverse decision of that Board.
The facts involved were stipulated before the Board of Tax Appeals, and, as we understand the record, the Board found it to be a fact that the income which the petitioner sought to segregate into two equal parts, one-half taxable to his wife and one-half to himself, upon the ground that the property was held by the husband and wife in joint tenancy with the right of…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. RobbinsSupreme Court of the United States · 1926
- In Re Estate of PepperCalifornia Supreme Court · 1910
- Kennedy v. McMurrayCalifornia Supreme Court · 1915
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Mears v. MearsCalifornia Court of Appeal · 1960
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Hammonds v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- Old Mission P. Cement Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1934
10 more not listed; retrieve them via the Exa API.