Legal Opinion
Herberger v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 7, 1952No. 12805PublishedCited by 38 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioners, George and Mabel Her-berger, seek review and reversal of two decisions of the Tax Court determining income tax liability for 1942, 1943 and 1944, one determining George’s liability and one determining Mabel’s liability.
During the taxable years, petitioners were husband and wife, resided in California and were engaged in the business of processing and selling pickles. 1 2Most of their income was derived from that business. All their income was community, income — income L. which their interests were equal.
Petitioners bought for cash, not on credit, the…
2Cases cited3 opinions
- Glenn v. Kentucky Color & Chemical Co., IncCourt of Appeals for the Sixth Circuit · 1951
- Mann v. CommissionerCourt of Appeals for the D.C. Circuit · 1929
- Beckman v. CommissionerUnited States Board of Tax Appeals · 1927
3Cited by38 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Bennett v. CommissionerUnited States Tax Court · 1958
- Hartley v. CommissionerUnited States Tax Court · 1954
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
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