Legal Opinion

United States v. Rogers

Court of Appeals for the Ninth Circuit

Decided July 28, 1941No. 9489PublishedCited by 18 opinions

1Opinion of the Court

WILBUR, Circuit Judge.

The opinion of this court, and the dissenting opinion, in this cause, were filed May 1, 1941. 9 Cir., 120 F.2d 244. On petition of the United States rehearing was granted limited to the question of the right of taxpayer to a credit because of the payment of a foreign tax in 1930. Upon further consideration of the question, we are satisfied with the reasoning and conclusion expressed in the dissenting opin- ' ion of Judge WILBUR, and adopt said •dissenting opinion as our judgment on the foreign tax question.

The judgments in favor of the government are affirmed. The…

2Cases cited1 opinion

  1. United States v. RogersCourt of Appeals for the Ninth Circuit · 1941

3Cited by18 opinions

  1. Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
  2. Roig Commercial Bank v. BuscagliaSupreme Court of Puerto Rico · 1953
  3. John Alan Appleman and Jean G. Appleman v. United StatesCourt of Appeals for the Seventh Circuit · 1964
  4. Hoppe v. CommissionerUnited States Tax Court · 1964
  5. Rudolf Lewis Hoppe and Ann Erna Hoppe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966

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