Legal Opinion
Commissioner of Internal Revenue v. Atherton
Court of Appeals for the Ninth Circuit
Decided June 15, 1931No. 6412PublishedCited by 11 opinions
1Opinion of the Court
NETERER, District Judge.
This is a petition to review a decision of the Board of Tax Appeals (19 B. T. A. 1172), which held that the respondents were not taxable under the Revenue Acts of 1921 and 1926 for income taxes for the years 1922, 1923, and 1925. The respondents are trustees under a deed of trust dated May 1, 1922, by which the Honolulu Rapid Transit Company, Limited, an Hawaiian corporation, conveyed to them certain lands for the benefit of the stockholders of the company.
By its original charter the Honolulu Rapid Transit Company, Limited, was authorized to purchase, hold, sell, and…
2Cases cited9 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Hecht v. MalleySupreme Court of the United States · 1924
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Crocker v. MalleySupreme Court of the United States · 1919
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Helvering v. WashburnCourt of Appeals for the Eighth Circuit · 1938
- Trust No. 5833, Security-First Nat. Bank of Los Angeles v. WelchCourt of Appeals for the Ninth Circuit · 1931
- Coleman-Gilbert Associates v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1935
6 more not listed; retrieve them via the Exa API.