Legal Opinion
Buck v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Ninth Circuit
Decided May 4, 1936No. 8061PublishedCited by 10 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Petitioners have asked review of an adverse decision of the Board of Tax Appeals assessing deficiencies disclosed by an examination of their income tax returns for the year 1929. The petitioners filed separate petitions before the Board, but the proceedings were consolidated.
From the Board’s opinion it appears that on or about January 31, 1929, petitioners each owned approximately one-third of the outstanding stock, of the Industrial Solvents' Corporation of California; each owned stock of the Mason ByProducts Company; each owned an interest in a promissory note for…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- The ConquerorSupreme Court of the United States · 1897
- Head v. HargraveSupreme Court of the United States · 1882
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Edmonds v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Doernbecher Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Tiscornia v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
5 more not listed; retrieve them via the Exa API.