Legal Opinion
Ah Pah Redwood Company, a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 13, 1957No. 15434PublishedCited by 18 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
This matter is before us on a taxpayer’s petition to review a decision of the Tax Court of the United States. In that decision, reported at 26 T.C. 1197, the tax court upheld a $38,304.21 income tax deficiency determination by the Commissioner of Internal Revenue, covering the calendar years 1948 and 1949. 1
In reaching this decision, the tax court held that the petitioner, Ah Pah Redwood Company, was not entitled to treat as long-term capital gains the receipts from the sale of timber cut and removed from its property by Coast Redwood Company between April 1948 and the…
2Cases cited9 opinions
- Beck v. CommissionerUnited States Tax Court · 1950
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Springfield Plywood Corp. v. CommissionerUnited States Tax Court · 1950
- Ah Pah Redwood Co. v. CommissionerUnited States Tax Court · 1956
- Pacific Homes, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1956
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- George L. Jantzer Et At. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Giustina v. United StatesDistrict Court, D. Oregon · 1960
- Lawton v. CommissionerUnited States Tax Court · 1959
- United States v. GiustinaCourt of Appeals for the Ninth Circuit · 1962
13 more not listed; retrieve them via the Exa API.