Legal Opinion
McGah v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 18, 1954No. 13431_1PublishedCited by 22 opinions
1Opinion of the Court
ORR, Circuit Judge.
This case has been here before, Mc-Gah v. Commissioner of Internal Revenue, 9 Cir., 1952, 193 F.2d 662. We vacated the decisions and remanded with instructions to the Tax Court to make further findings and enter such decision as it deemed proper. We held in the previous appeal that in order to establish a taxpayer’s purpose of holding property for sale under section 117(j) of the Internal Revenue ■ Code, 26 U.S.C.A. § 117 (j) it is necessary for the Tax Court to find the existence of such purpose prior to sale and not merely at the time of sale.
Pui’suant to our remand, the…
2Cases cited9 opinions
- Pacific Portland Cement Co. v. Food MacHinery & Chemical CorporationCourt of Appeals for the Ninth Circuit · 1950
- Gillette's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Delsing v. United StatesCourt of Appeals for the Fifth Circuit · 1951
- Levitt & Sons v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- McGah v. CommissionerUnited States Tax Court · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
17 more not listed; retrieve them via the Exa API.