Legal Opinion
Hatch's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 19, 1952No. 12928PublishedCited by 38 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
On December 1, 1942, Herbert B. Hatch, now deceased, Juanita O. Hatch, and Herbert B. Hatch, Jr., all of Stockton, California, entered into a partnership under the laws of California for, and thereafter they conducted a business of, selling,. distributing, repairing, and servicing motor vehicles and motor vehicle parts at wholesale and retail under the business name of Hatch Chevrolet Co. 1 On February 16, 1944, the partners and King M. Chase signed a written agreement providing for the sale of “all of the business of Hatch Chevrolet Company” to Chase and that Chase…
2Cases cited17 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. PhellisSupreme Court of the United States · 1921
- Williams v. McGowanCourt of Appeals for the Second Circuit · 1945
- Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
- Stilgenbaur v. United StatesCourt of Appeals for the Ninth Circuit · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Baker Commodities, Inc., a California Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
33 more not listed; retrieve them via the Exa API.