Legal Opinion
Swift Dodge v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 19, 1982No. 81-7440PublishedCited by 26 opinions
1Opinion of the Court
FARRIS, Circuit Judge:
Swift Dodge, a California corporation, claimed an investment tax credit on its 1974 and 1975 federal income tax return for its investment in motor vehicles that were purchased for use under a “Lease Agreement” in the amounts of $25,923 and $22,168, respectively. After an audit of Swift Dodge, the Commissioner determined that the lease agreements were essentially conditional sales contracts. The Commissioner disallowed the claimed credit because he determined that the taxpayer was not the owner of the vehicles for which the credit was claimed.
The Internal Revenue Code…
2Cases cited10 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Northwest Acceptance Corp. v. CommissionerUnited States Tax Court · 1972
- General Motors Acceptance Corp. v. KyleCalifornia Supreme Court · 1960
- Northwest Acceptance Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Estate of Thomas v. CommissionerUnited States Tax Court · 1985
- Casebeer v. CommissionerCourt of Appeals for the Ninth Circuit · 1990
- Paccar, Inc. And Subsidiaries v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Bb&t Corp. v. United StatesCourt of Appeals for the Fourth Circuit · 2008
- Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
21 more not listed; retrieve them via the Exa API.