Legal Opinion

Commissioner of Internal Revenue v. Peterman

Court of Appeals for the Ninth Circuit

Decided April 4, 1941No. 9546Published

1Opinion of the Court

118 F.2d 973 (1941)

COMMISSIONER OF INTERNAL REVENUE

v.

PETERMAN et al.

No. 9546.

Circuit Court of Appeals, Ninth Circuit.

April 4, 1941.

Samuel O. Clark, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, Edward M. English, and Morten K. Rothschild, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for petitioner.

J. P. Patten, of Seattle, Wash., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

GARRECHT, Circuit Judge.

The respondents filed separate petitions in the United States Board of Tax Appeals for redetermination of an…

2Cases cited21 opinions

  1. Higgins v. SmithSupreme Court of the United States · 1940
  2. Phillips v. CommissionerSupreme Court of the United States · 1931
  3. United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
  4. Griffiths v. CommissionerSupreme Court of the United States · 1939
  5. Helvering v. HammelSupreme Court of the United States · 1941

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