Legal Opinion

United States v. Cornish

Court of Appeals for the Ninth Circuit

Decided June 18, 1965No. Nos. 19411-19413PublishedCited by 50 opinions

1Opinion of the Court

HAMLEY, Circuit Judge:

In these consolidated tax refund suits, Robert E. Hirt and Edward H. Wood, two of the three plaintiffs, appeal from the judgment of the district court. The United States cross appeals and also appeals from the judgment entered in the action brought by the third plaintiff, Richard P. Cornish.1 The opinion of the district court is reported in 221 F.Supp. 658.

The appeals of Hirt and Wood involve questions concerning their basis for depreciation of the tangible assets of Mountain Fir Lumber Company, a partnership, in computing net income from the partnership for 1956.

The…

2Cases cited12 opinions

  1. Los Angeles Gas & Electric Corp. v. Railroad CommissionSupreme Court of the United States · 1933
  2. United States v. Crescent Amusement Co.Supreme Court of the United States · 1944
  3. Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  4. Conestoga Transportation Co. v. CommissionerUnited States Tax Court · 1951
  5. Texas--Empire Pipe Line Co. v. CommissionerUnited States Tax Court · 1948

7 more not listed; retrieve them via the Exa API.

3Cited by50 opinions

  1. Miller v. United StatesUnited States Court of Claims · 1980
  2. Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
  3. Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
  4. In the Matter of Las Colinas, Inc., and Eastern Shore Development Corporation, Debtors, Appeal of Vigdor SchreibmanCourt of Appeals for the First Circuit · 1970
  5. Computing & Software, Inc. v. CommissionerUnited States Tax Court · 1975

45 more not listed; retrieve them via the Exa API.

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