Legal Opinion
Palomas Land & Cattle Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 21, 1937No. 8261PublishedCited by 4 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner, a corporation, seeks reversal of a decision of the Board of Tax Appeals which sustained a determination by respondent, the Commissioner of Internal Revenue, that there was a deficiency of $15,474.48 in respect of the income tax which respondent claimed was payable by petitioner “for the eleven months fiscal period ended November 30, 1928.” The facts are not in dispute. As stipulated by the parties and found by the Board, they are as follows:
Petitioner, in 1915, purchased all the capital stock of Grand Canyon Cattle Company, a corporation (hereafter called…
2Cases cited10 opinions
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
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3Cited by4 opinions
- Commissioner of Internal Revenue v. General MacHinery Corp.Court of Appeals for the Sixth Circuit · 1938
- Commissioner v. Hughes Tool Co.Court of Appeals for the Fifth Circuit · 1941
- Campbell-Fairbanks Expositions, Inc. v. United StatesDistrict Court, D. Massachusetts · 1943
- Valley Paperback Mfrs., Inc. v. CommissionerUnited States Tax Court · 1975