Legal Opinion
Kings County D. Co. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided December 2, 1937No. 8372PublishedCited by 21 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This case is here upon petition'to review a decision of the United States Board of Tax Appeals.
The pertinent facts as found by the Board of Tax Appeals are substantially as follows:
Tulare Lake Basin Water Storage District, located in Kings County, California, is a legally created political subdivision of the State of California.
On October 1, 1926, the petitioner entered into agreements with individuals and corporations, who were landowners in Tulare Lake Basin Water Storage District and interested in and instrumental in the formation of the District, for the sale of…
2Cases cited7 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Willcutts v. BunnSupreme Court of the United States · 1931
- United States Trust Co. of New York v. AndersonCourt of Appeals for the Second Circuit · 1933
- American Viscose Corporation v. Com'r of Int. Rev.Court of Appeals for the Third Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Holley v. United StatesCourt of Appeals for the Sixth Circuit · 1942
- Newlin Machinery Corp. v. CommissionerUnited States Tax Court · 1957
- Commissioner of Internal Revenue v. MeyerCourt of Appeals for the Second Circuit · 1939
- Tom M. Drew and Justa Drew v. United StatesCourt of Appeals for the Fifth Circuit · 1977
16 more not listed; retrieve them via the Exa API.