Legal Opinion
Rosewood Hotel, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 4, 1960No. 16509_1PublishedCited by 7 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
Before us is a petition to review orders of the Tax Court of the United States dismissing for lack of jurisdiction petition for redetermination of deficiency in federal income and excess profits tax and penalty.
The jurisdiction of this Court is invoked under Section 7482 of the Internal Revenue Code of 1954, Title 26 U.S.C.A. § 7482.
The petitioner filed its federal income and excess profits tax return for the fiscal year ended November 30, 1954 and its income tax return for the fiscal year ended November 30, 1955, with the District Director of Internal Revenue, Los…
2Cases cited2 opinions
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- A. Ralph D'AnDreA v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1959
3Cited by7 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- William I. Tenzer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Thomas and Delilah Boccuto v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Delman v. CommissionerUnited States Tax Court · 1966
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