Legal Opinion
Anaheim Union Water Company v. Commissioner of Internal Revenue, Santa Ana River Development Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 2, 1963No. 17484_1PublishedCited by 25 opinions
1Opinion of the Court
WALSH, District Judge.
The petition for review in these cases involves income taxes of petitioners Anaheim Union Water Company (hereinafter “Anaheim”) and Santa Ana River Development Company (hereinafter “SARD”) for the years 1952, 1953, and 1954.
On December 12, 1957, the Commissioner of Internal Revenue (hereinafter “Respondent”) mailed to Anaheim a notice of deficiency, advising that for the years 1952, 1953, and 1954, he had determined deficiencies in the respective amounts of $39,219.33, $35,009.46, and $35,366.29. On the same date, Respondent notified SARD by mail that for the years 1952,…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- South Texas Rice Warehouse Co. v. CommissionerUnited States Tax Court · 1965
- Thomas W. Mitchell, Etc. v. The Louisiana High School Athletic Association, Raymond S. Prats, Sr. v. The Louisiana High School Athletic Association, Vincent H. Mancuso, Sr. v. The Louisiana High School Athletic AssociationCourt of Appeals for the Fifth Circuit · 1970
- Mitchell v. Louisiana High School Athletic Ass'nCourt of Appeals for the Fifth Circuit · 1970
- Hunter v. CommissionerUnited States Tax Court · 1966
- Adirondack League Club v. CommissionerUnited States Tax Court · 1971
20 more not listed; retrieve them via the Exa API.