Legal Opinion
Commissioner of Internal Revenue v. Neaves
Court of Appeals for the Ninth Circuit
Decided February 10, 1936No. 7736PublishedCited by 4 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This case comes to us from the Board of Tax Appeals, upon petition of the Commissioner to review a decision of the Board holding “that there is no deficiency for the calendar year 1928.” A deficiency had been determined by the Commissioner against the taxpayer, who appealed to the Board of Tax Appeals.
It appears that in 1928 respondent was the owner of 80 shares of common stock of United Wire & Supply Company, which had been acquired December 29, 1926, at a cost of $1,600, and 150. shares of preferred stock of said company acquired in 1917 by gift from her father,…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
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3Cited by4 opinions
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Du Pont v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Commissioner of Internal Revenue v. KolbCourt of Appeals for the Ninth Circuit · 1938
- Commissioner v. W. F. Trimble & SonsCourt of Appeals for the Third Circuit · 1938