Legal Opinion
San Joaquin Fruit & Investment Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided September 21, 1936No. 7505Published
1Opinion of the Court
WILBUR, Circuit Judge.
The petitioner moves the court to withhold its mandate to the Board of Tax Appeals after decision and mandate by the Supreme Court adverse to the petitioner, Helvering, Com’r v. San Joaquin Fruit & Investment Co., 297 U.S. 496, 56 S.Ct. 569, 80 L.Ed. 824, reversing our decision 77 F.(2d) 723, on its petition to review the decision of the Board of Tax Appeals, 28 B.T.A. 395, in order that this court may pass upon the sixth assignment of error in its petition to review the action of the Board of Tax Appeals, which petitioner claims has not been considered by this court,…
2Cases cited6 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Consolidated Coke Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1934
- San Joaquin Fruit & Inv. Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1935
- Steele-Wedeles Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1933
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