Legal Opinion
Old Mission P. Cement Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided March 12, 1934No. 7195PublishedCited by 28 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This is a petition to review the findings of fact, opinion, and decision of the United States Board of Tax Appeals, which involved petitioner’s income taxes for the years 1923 to 1926, inclusive, and presents for our determination the following questions:
1. Whether the Board’s finding that petitioner’s limestone properties, known as the Barbee, Underwood, and Mint deposits, had a fair market value as of March 1, .1933, of $63,3 21, is supported by any substantial evidence.
2. Whether the amortization of bond discount on the bonds of the petitioner’s affiliate, the…
2Cases cited3 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Pedder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Matern v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
3Cited by28 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Chicago & NWR Co. v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1940
- Sunset Scavenger Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
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