Legal Opinion
United States v. Frank N. Mattison and Ida G. Mattison
Court of Appeals for the Ninth Circuit
Decided October 29, 1959No. 16257PublishedCited by 27 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
In this tax refund case the Government appeals from a judgment for the taxpayer in the amount of $53,461.89. The questions presented here have to do with the computation of gain realized when the taxpayer purchased all the stock of a corporation and sold the tangible assets thus acquired.
The facts are sot out at length in the district court’s opinion which is reported in 163 F.Supp. 754. For the purposes of this opinion, the following résumé is sufficient :
Westcott Oil Company was an Idaho corporation which engaged in the business of selling gasoline and related…
2Cases cited14 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- In the Matter of the April 1956 Term Grand Jury. Byron A. Cain and Sally Cain v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- American Potash & Chemical Corporation v. The United StatesUnited States Court of Claims · 1968
- North American Service Co. v. CommissionerUnited States Tax Court · 1960
- E. T. Griswold v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- United States v. M. O. J. CorporationCourt of Appeals for the Fifth Circuit · 1960
- Kansas Sand & Concrete, Inc. v. CommissionerUnited States Tax Court · 1971
22 more not listed; retrieve them via the Exa API.