Legal Opinion
Rogan v. Commercial Discount Co.
Court of Appeals for the Ninth Circuit
Decided May 25, 1945No. 10844PublishedCited by 10 opinions
1Opinion of the Court
BONE, Circuit Judge.
Taxpayer, Commercial Discount Company, a California corporation, brought suit for a refund against the Collector of Internal Revenue to recover corporate income tax and interest paid by it for the calendar year of 1934. Both parties agree that during that year the taxpayer suffered a loss on one transaction in excess of $124,-000, and this controversy is over that item on which taxpayer claims it improperly paid taxes. Claim for the refund was filed in March, 1938. The District Court entered judgment on the claim against the defendant Collector, and the Government seeks…
2Cases cited20 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Helvering v. WinmillSupreme Court of the United States · 1938
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Rio Grande Bldg. & Loan Ass'n v. CommissionerUnited States Tax Court · 1961
- Pacific First Federal Savings Bank v. Commissioner Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Clifton E. Baird and Violet L. Baird v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- AmBase Corp. v. United StatesCourt of Appeals for the Second Circuit · 2013
- Streight Radio & Television, Inc. v. CommissionerUnited States Tax Court · 1959
5 more not listed; retrieve them via the Exa API.