Legal Opinion
Wilson Bros. & Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 20, 1941No. Nos. 9781, 9782PublishedCited by 29 opinions
1Opinion of the Court
HEALY, Circuit Judge.
These are consolidated cases, pending upon petitions to review decisions of the Board of Tax Appeals upholding the Commissioner’s determination of deficiencies in petitioner’s income taxes for the years 1932, 1933 and 1934.1
1. The first question raised is whether there is evidence to sustain the Board’s finding that petitioner was availed of to avoid the imposition of surtaxes. The pertinent statutes, § 104, Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 508; § 102, Revenue Act of 1934, 26 U.S.C.A. Int. Rev.Acts, page 690, provide that if a corporation is formed or…
2Cases cited5 opinions
- Taft v. BowersSupreme Court of the United States · 1929
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Olympia Harbor Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- United States v. BeckmanCourt of Appeals for the Third Circuit · 1939
- Wurlitzer v. HelveringCourt of Appeals for the Sixth Circuit · 1936
3Cited by29 opinions
- Kerr-Cochran, Incorporated, a Nebraska Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Portland Mfg. Co. v. CommissionerUnited States Tax Court · 1971
- Austin Co. v. CommissionerUnited States Tax Court · 1979
- Walter I. Dodd and Amelia Lee Dodd v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Rlc Industries Co. And Subsidiaries, Successor to Roseburg Lumber Co. And Subsidiaries v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
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