Legal Opinion
Porter v. United States
Court of Appeals for the Ninth Circuit
Decided July 16, 1928No. 5361PublishedCited by 12 opinions
1Opinion of the Court
HUNT, Circuit Judge.
Appellant Porter, as commissioner of finance of Idaho and as statutory liquidating agent of the Citizens’ State Bank of Buhl, Idaho, an insolvent banking corporation, appeals from a decree (20 F.[2d] 935) dismissing his complaint and in favor of the government. The suit is for the recovery of income and profits taxes assessed by the United States and paid by the bank for the years 1917, 1918, 1919, and 1920.
Petitioner contends that the bank did not have or make any taxable net income or any profit on net income whatever, for any of the years above referred to, and that the…
2Cases cited8 opinions
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- United States v. KlausnerCourt of Appeals for the Second Circuit · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Sherman & Bryan, Inc. v. BlairCourt of Appeals for the Second Circuit · 1929
- Inland Products Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
7 more not listed; retrieve them via the Exa API.