Legal Opinion
Shaw Construction Company v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 20, 1963No. 18034_1PublishedCited by 65 opinions
1Opinion of the Court
SWEIGERT, District Judge.
This is a petition of Shaw Construction Company, a corporate taxpayer, for review of the decision of the Tax Court, entered March 20, 1963, concerning federal income and excess profits taxes for fiscal years ending March 31, 1952 and March 31, 1953.
Jurisdiction is conferred on this Court by Sec. 7482, Internal Revenue Code of 1954.
The question presented is whether the Tax Court erred in holding that certain income earned from the development of real estate by construction and sale of houses thereon was taxable to petitioner under Sec. 22(a), Internal Revenue Code of…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Zmuda v. CommissionerUnited States Tax Court · 1982
- South Texas Rice Warehouse Co. v. CommissionerUnited States Tax Court · 1965
- Bush Hog Mfg. Co. v. CommissionerUnited States Tax Court · 1964
- Hospital Corp. of America v. CommissionerUnited States Tax Court · 1983
- Bow Herbert and Nancy Herbert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
60 more not listed; retrieve them via the Exa API.