Legal Opinion
United States v. Giustina
Court of Appeals for the Ninth Circuit
Decided December 17, 1962No. Nos. 17454-17457PublishedCited by 13 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
Appellees’ partnership entered into a “Timber Sale Agreement” with the United States Forest Service with respect to the timber on one hundred ninety acres of government land. The timber was ultimately cut and removed by a corporation pursuant to a contract with the partnership. In their income tax returns the partners reported payments received from the corporation as capital gains. The Commissioner of Internal Revenue determined that these receipts were taxable as ordinary income; appellees paid the additional tax and sued to recover. The District Court *712entéred…
2Cases cited19 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
14 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Gammill v. CommissionerUnited States Tax Court · 1974
- Fredericks v. Georgia-Pacific CorporationDistrict Court, E.D. Pennsylvania · 1971
- Norton v. United StatesUnited States Court of Claims · 1977
- Union Pacific Railroad Company v. Chicago, Milwaukee, St. Paul And Pacific Railroad CompanyCourt of Appeals for the Ninth Circuit · 1976
- Georgia-Pacific Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
8 more not listed; retrieve them via the Exa API.