Legal Opinion
Watson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 5, 1932No. 6911PublishedCited by 9 opinions
1Opinion of the Court
CAVANAH, District Judge.
The Board of Tax Appeals decided that there was a profit of $79,259'.39 realized by the petitioner during the year 1924 from the alleged sale of a bus line and that there was a deficiency in the federal income tax of petitioner in the sum of $6,389.02,, and a review of that decision is presented to this court.
The issue presented is whether thei board erred in construing a certain written, instrument executed by the.petitioner and the Pickwick Stages, Northern Division, a California corporation, as a sale of the properly; specified in the instrument consummated in 1924,…
2Cases cited5 opinions
- Heryford v. DavisSupreme Court of the United States · 1880
- Van Allen v. FrancisCalifornia Supreme Court · 1899
- Silverstin v. Kohler & ChaseCalifornia Supreme Court · 1919
- H., R. McC. v. W., L. Co.California Court of Appeal · 1906
- Harron, Rickard & McCone v. Wilson, Lyon & Co.California Court of Appeal · 1906
3Cited by9 opinions
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- Breece Veneer and Panel Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Rollman v. Comm'rUnited States Tax Court · 1955
- Southern Pac. Co. v. LibbeyCourt of Appeals for the Ninth Circuit · 1952
- Transamerica Corp. v. United StatesUnited States Court of Claims · 1988
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