Legal Opinion
George L. Jantzer Et At. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 3, 1960No. 16612PublishedCited by 20 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a timely petition for review of decisions of the Tax Court (32 T.C. 161) holding that certain additional taxes were payable for the years 1952 and 1953 by petitioning taxpayers, partners in the Trail Creek Lumber Co., a partnership, by reason of moneys received under the terms of a certain contract. The Commissioner of Internal Revenue had reduced the amounts of capital gams reported by that partnership, and to a similar extent, had increased its ordinary income. Such increase, of course, was payable by the individual partners.
The principal question before the…
2Cases cited8 opinions
- Coquille Mill & Tug Co. v. Robert Dollar Co.Oregon Supreme Court · 1929
- Paullus v. YARBROUGH ET UXOregon Supreme Court · 1959
- Island Creek Coal Co. v. CommissionerUnited States Tax Court · 1958
- ANDERSON ET UX. v. MoothartOregon Supreme Court · 1953
- Ah Pah Redwood Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Patterson v. BelcherCourt of Appeals for the Fifth Circuit · 1962
- Fehrs Finance Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Eighth Circuit · 1973
- Giustina v. United StatesDistrict Court, D. Oregon · 1960
- Harold Barclay and Dorothy Barclay v. The United States. Philip Dahl and Dorothy Dahl v. The United StatesUnited States Court of Claims · 1964
- Stern v. United StatesDistrict Court, D. Nevada · 1983
15 more not listed; retrieve them via the Exa API.