Legal Opinion
Belridge Oil Co. v. Helvering
Court of Appeals for the Ninth Circuit
Decided March 2, 1934No. 7103PublishedCited by 15 opinions
1Per curiam
Petitioner seeks a review of a decision of tho Board of Tax Appeals with reference to its income tax for the years 1921 to 1923, inclusive. The. amount of the deficiency as fixed by the Commissioner of Internal Revenue is $45,293,85, $4,692.89, and $4,684.91, respectively, for the three years. The total deficiency is $54,671.65, It is claimed that the Commissioner erred in eliminating from the invested capital of the petitioner the sum of $974,955, this amount being claimed to ha the excess of the par value of the stock issued in, exchange for an option to purchase 30,845.96 acres of land…
2Cited by15 opinions
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Fulton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
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