Legal Opinion
Santa Monica Mountain Park Co. v. United States
Court of Appeals for the Ninth Circuit
Decided October 31, 1938No. 8784PublishedCited by 15 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This is an appeal from a judgment of the District Court in favor of defendant. The action was brought by appellant, Santa Mon ica Mountain Park Company, Ltd., a California corporation, for the recovery of income taxes in the sum of $148,500 paid by appellant for the year 1927, which taxes were assessed under the provision of the Revenue Act of 1926 and collected from appellant by the Collector of Internal Revenue for the Sixth District of California. Claim for refund was filed and rejected and this action was brought for recovery of said taxes pursuant to and under the…
2Cases cited38 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- United States v. FisherSupreme Court of the United States · 1805
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
33 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Hamlen v. WelchCourt of Appeals for the First Circuit · 1940
- Capital Nat'l Bank v. CommissionerUnited States Tax Court · 1951
- Heiner v. GwinnerCourt of Appeals for the Third Circuit · 1940
- Gilmore v. BaldwinNew Mexico Supreme Court · 1955
- Robert Lee Korte v. United StatesCourt of Appeals for the Ninth Circuit · 1959
10 more not listed; retrieve them via the Exa API.