Legal Opinion
First Seattle DH Nat. Bank v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided April 22, 1935No. 7326PublishedCited by 21 opinions
1Opinion of the Court
NORCROSS, District Judge.
This petition for review involves an alleged deficiency in income tax against petitioners in the amount of $5,779.69 for the calendar year of 1926. There is no conflict in the testimony or other evidence in the case. Most of the facts are covered by stipulation. The material facts are as follows :
Some time prior to February 15, 1926, George Boole died testate, and the petitioners were appointed and now are the executors of his estate. Prior to the death of the testator there were .two corporations each having the name A. M. Castle & Co. One was located in Chicago, and…
2Cases cited15 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- The Thos. J. Dyer Company v. Bishop International Engineering Company and General Insurance Company of AmericaCourt of Appeals for the Sixth Circuit · 1962
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Helvering v. Elkhorn Coal Co.Court of Appeals for the Fourth Circuit · 1938
- Starr v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- H. B. Zachry Co. v. CommissionerUnited States Tax Court · 1967
16 more not listed; retrieve them via the Exa API.