Legal Opinion
White v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 14, 1932No. 6672, 6673PublishedCited by 12 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
These two cases were consolidated for hearing and decision before the Board of Tax Appeals (21 B. T. A. 1087) and likewise have been consolidated before this court on petitions to review; the orders of the Board of Tax Appeals sustaining the determination by the Commissioner of Internal Revenue of deficiencies in the income taxes of petitioners for the year 1923.
The facts as found by the Board are substantially as follows: In 1919 the petitioner Willard W. White and his then partner, one A. E. Page, arranged with the Bank' of Willows, Cal., to advance them, as the…
2Cases cited7 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Burnet v. HoustonSupreme Court of the United States · 1931
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Hill v. SmithSupreme Court of the United States · 1923
- A. Harris & Co. v. LucasCourt of Appeals for the Fifth Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Sam P. Wallingford G. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1934
- Pantages Theatre Co. v. WelchCourt of Appeals for the Ninth Circuit · 1934
- Crowley v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
7 more not listed; retrieve them via the Exa API.