Legal Opinion
Commissioner v. Bondholders Committee
Court of Appeals for the Ninth Circuit
Decided March 8, 1941No. Nos. 9602, 9603PublishedCited by 10 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
These two petitions to review decisions of the Board of Tax Appeals were consolidated for hearing and involve income taxes for the years 1933, 1934 and 1935. The facts are not in dispute.
The Marlborough Investment Company, a corporation, issued its bonds aggregating $500,000, secured by a trust deed on an apartment building known as Marlborough House and personal property therein. De*512faults occurred in the payment of principal and interest; the principal sum of $453,000 was unpaid. Shortly thereafter holders of these bonds amounting to $441,000 deposited their holdings…
2Cases cited8 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- In Re 620 Church Street Building Corp.Supreme Court of the United States · 1936
- G. & K. Manufacturing Co. v. HelveringSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. KitselmanCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. Newberry Lumber & Chemical Co.Court of Appeals for the Sixth Circuit · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bondholders Committee v. CommissionerSupreme Court of the United States · 1942
- Helvering v. New Haven & S. L. R.Court of Appeals for the Second Circuit · 1941
- Commissioner v. Southwest Consol. Corp.Court of Appeals for the Fifth Circuit · 1941
- Estate of Walling v. CommissionerCourt of Appeals for the Third Circuit · 1967
- D. W. Klein Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1941
5 more not listed; retrieve them via the Exa API.