Legal Opinion
Pacific Public Service Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided March 26, 1946No. 11146PublishedCited by 7 opinions
1Opinion of the Court
BONE, Circuit Judge.
Here for review is a decision of the Tax Court (4 T.C. 742) 1 which determined that there was an overpayment in income tax for the year 1940 in the amount of $117.82. The proceeding was brought for a redetermination of a deficiency in petitioner’s income tax for the year 1940 in the amount of $7,343.21. Petitioner claims an overpayment of tax for that year in the amount of $30,488.15. The question presented relates to the basis of securities sold by petitioner in the taxable year which had been obtained pursuant to a reorganization under Section 77B of the Bankruptcy Act,…
2Cases cited8 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Lloyd-Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Neville Coke & Chemical Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Commissioner of Internal Revenue v. Sisto F. Corp.Court of Appeals for the Second Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Raich v. CommissionerUnited States Tax Court · 1966
- Harrison v. CommissionerUnited States Tax Court · 1955
- John W. Harrison v. Commissioner of Internal Revenue, Clifford F. Harrison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Turner Construction Co. v. United StatesCourt of Appeals for the Second Circuit · 1966
- Turner Construction Company v. United States of America, Edmund A. Prentis, Lazarus White, Charles B. Spencer, Inc., and Spencer, White & Prentis, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966
2 more not listed; retrieve them via the Exa API.