Legal Opinion
San Joaquin Brick Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided August 8, 1942No. 10007PublishedCited by 17 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Petition to review a decision of the Board of Tax Appeals which affirmed a determination of the Commissioner of Internal Revenue that the petitioner-taxpayer is not entitled to certain claimed deductions in computing its 1934 income taxes.
The matter was submitted to the Board of Tax Appeals upon a stipulation of facts, neither the petitioner nor the Commissioner introducing any other evidence.
The stipulated facts are, briefly, as follows :
The petitioner-taxpayer is a California corporation with its principal office at Stockton, California, and is engaged in the…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Commissioner v. SmithCourt of Appeals for the Fifth Circuit · 1960
- Gillette's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Niederkrome v. CommissionerCourt of Appeals for the Ninth Circuit · 1958
- Redman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1946
12 more not listed; retrieve them via the Exa API.