Legal Opinion
Twin Bell Oil Syndicate v. Helvering
Court of Appeals for the Ninth Circuit
Decided April 12, 1934No. 7190PublishedCited by 4 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
Petitions for review from a decision of the Board of Tax Appeals have been brought to this court by both the taxpayer and the Commissioner. The Board held that there were income tax deficiencies for the years 1925, 1926, and 1927 in the amounts of $52,-835.31, $9,194.63, and $2,631.60, respectively. 26 B. T. A. 172.
On May' 3, 1929, the Commissioner notified the taxpayer that he had determined deficiencies in the latter’s income tax for the years 1925, 1926, and 1927 in an aggregate amount of $68,451.77. From this determination the taxpayer appealed to the Board, which…
2Cases cited29 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Brewster v. GageSupreme Court of the United States · 1930
- Palmer v. BenderSupreme Court of the United States · 1932
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
24 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States Steel Corporation v. United StatesDistrict Court, S.D. New York · 1967
- Commissioner v. KelleyCourt of Appeals for the First Circuit · 1934
- Morrissey v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Commissioner v. CombsCourt of Appeals for the Ninth Circuit · 1935