Legal Opinion
Bidart Bros., a Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided February 17, 1959No. 15950_1PublishedCited by 12 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is an appeal from a decision rendered against the taxpayer on his cause of action seeking a refund for income taxes paid under protest. 28 U.S.C. § 1346(a) (1); Int. Rev. Code of 1954, §, 7422, 26 U.S.C. § 7422. It covers the period May 1, 1951, to April 30, 1952. Appellant sold growing crops on leased land. The land had been leased for more than six months. Plaintiff sold the growing crops and the lease to the same party in one transaction and returned the profit as long term capital gain. The Commissioner accepted the taxpayer’s return showing capital gain on the…
2Cases cited14 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Hort v. CommissionerSupreme Court of the United States · 1941
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Watson v. CommissionerSupreme Court of the United States · 1953
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963
- Nutt v. CommissionerUnited States Tax Court · 1962
- John F. Nutt and Eileen M. Nutt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Hallcraft Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Nutt v. CommissionerUnited States Tax Court · 1967
7 more not listed; retrieve them via the Exa API.