Legal Opinion
United States v. Wolf
Court of Appeals for the Ninth Circuit
Decided November 14, 1956No. Nos. 15011-15015PublishedCited by 29 opinions
1Opinion of the Court
POPE, Circuit Judge.
These cases, consolidated for trial, involve the income and victory tax of the *448members of a partnership known as Alaska Junk Co. for the years 1942-43. The partnership had delivered $202,000 plus worth of goods to Oregon Electric Steel Rolling Mills, a corporation, owned by the four partners, and a fifth party. Oregon Electric failed with’but paying the amounts charged to it on Alaska’s books as an account receivable. The amount was written off as a bad debt loss, but this was disallowed by the Commissioner who also attacked the returns of the separate partners on the…
2Cases cited5 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Schnitzer v. CommissionerUnited States Tax Court · 1949
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- Merrill v. United StatesCourt of Appeals for the Second Circuit · 1945
3Cited by29 opinions
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Dorl v. CommissionerUnited States Tax Court · 1972
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Dolores J. Russell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
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