Legal Opinion
Commissioner of Internal Revenue v. Linde
Court of Appeals for the Ninth Circuit
Decided June 7, 1954No. 13417PublishedCited by 50 opinions
1Opinion of the Court
POPE, Circuit Judge.
The respondent was the widow of Herman C. Lange who died December 10, 1943. The decedent was a farmer and owned and operated vineyards near Lodi, San Joaquin County, California. He marketed his wine grapes by delivering them to cooperative marketing associations of which he and other grape growers were members. The marketing associations processed their members' grapes into wine and other grape products and marketed the products on behalf of the members. The members of these associations delivered agreed quantities of grapes to the wineries of the associations where they…
2Cases cited20 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Robertson v. United StatesSupreme Court of the United States · 1952
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
15 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Paul W. Trousdale v. Commissioner of Internal Revenue, Marguerite R. Trousdale v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
45 more not listed; retrieve them via the Exa API.