Legal Opinion
Chiquita Mining Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 9, 1945No. 10759PublishedCited by 14 opinions
1Opinion of the Court
BONE, Circuit Judge.
Petition for review by this Court was filed by the taxpayer July 6, 1943 and involves Federal income and excess profits tax liability of the Chiquita Mining Company, Ltd., a corporation, for 1936 to 1938.
The Tax Court entered its decision against petitioner (corporation) on April 8, 1943 ordering and deciding that there are deficiencies in income tax for 1936 and 1938 in respective amounts of $2131.39 and $3279.96 and deficiency in excess profits tax for 1938 in the amount of $1817.79.
Two issues were raised in the pleadings in the Tax Court. The first dealt with proper…
2Cases cited12 opinions
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Burnet v. PorterSupreme Court of the United States · 1931
- Crane-Johnson Co. v. HelveringSupreme Court of the United States · 1940
- Hughes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of AmericaCourt of Appeals for the Ninth Circuit · 1960
- United States v. La Societe Francaise De Bienfaisance MutuelleCourt of Appeals for the Ninth Circuit · 1945
9 more not listed; retrieve them via the Exa API.