Legal Opinion
Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 29, 1959No. 16268PublishedCited by 33 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
Yesterday’s equities in personal property seem to have become today's leases. This has been generated not a little by the circumstance that one who leases as a lessee usually has less trouble with the federal tax collector. At least taxpayers think so.
But the lease still can go too far and get one into tax trouble. While according to state law the instrument will probably be taken (with the conse quent legal incidents) by the name the parties give it, the internal revenue service is not always bound and can often recast it according to what the service may consider the…
2Cases cited6 opinions
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Western Contracting Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Wilshire Holding Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Starr v. CommissionerUnited States Tax Court · 1958
- Commissioner of Internal Revenue v. Wilshire Holding CorporationCourt of Appeals for the Ninth Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. CornishCourt of Appeals for the Ninth Circuit · 1965
- Lockhart Leasing Company v. United States of America, Lockhart Leasing Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Tenth Circuit · 1971
- Kansas City S. R. Co. v. CommissionerUnited States Tax Court · 1981
- Murphy Logging Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1967
- Swift Dodge v. CommissionerUnited States Tax Court · 1981
28 more not listed; retrieve them via the Exa API.