Legal Opinion
Rogan v. Walter Wanger Pictures, Inc.
Court of Appeals for the Ninth Circuit
Decided June 26, 1944No. 10604PublishedCited by 2 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is an appeal- from a judgment of the district court awarding Walter Wanger Pictures, Inc., a corporation, appellee taxpayer, a refund of taxes for the tax years 1936 and 1937.
The taxpayer reported a net income for 1936 of $92,040.30 and a tax due thereon of $21,546.86; and a net income for 1937 of $78,053.35 and the tax due thereon of $24,386.60. Thereafter additional taxes for 1936 were assessed and paid in the amount of $17,296.81, and an overassessment was determined for 1937 in the amount of $3,148.59. In making both computations the Commissioner refused to…
2Cases cited9 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Joell Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Nevada-Massachusetts Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- G. B. R. Oil Corp. v. CommissionerUnited States Board of Tax Appeals · 1939
- Brockway Glass Co. v. CommissionerUnited States Board of Tax Appeals · 1941
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3Cited by2 opinions
- Riverside Cement Co. v. RoganDistrict Court, S.D. California · 1945
- Pacific Fruit & Produce Co. v. United StatesDistrict Court, W.D. Washington · 1945