Legal Opinion
Commissioner v. Gerard
Court of Appeals for the Ninth Circuit
Decided February 18, 1935No. 7528PublishedCited by 8 opinions
1Opinion of the Court
CAVANAH, District Judge.
This appeal by the Commissioner of Internal Revenue involves the liability of respondent as a transferee under section 280 of the Revenue Act of 1926 (26 USCA § 1069 and note), with respect to a deficiency in income taxes imposed on Barham Well No. 1, an association, for the taxable year 1923. The Commissioner notified respondent that he had determined the deficiency against -him as a transferee of the well, and respondent appealed from the order to the Board of Tax Appeals, contending that the Commissioner erred in holding (a) that the well was an association taxable…
2Cases cited6 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Mission P. Cement Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1934
- Boston Safe Deposit & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1933
- Benjamin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Sacks v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Holmby Corporation v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Rev. v. BANK OF CALIFORNIA, ETC.Court of Appeals for the Ninth Circuit · 1935
- Buck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
3 more not listed; retrieve them via the Exa API.