Legal Opinion
Graham v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 4, 1938No. 8497PublishedCited by 15 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Respondent determined that, in respect of petitioner’s income taxes for 1928 and 1929, there were deficiencies of $1,049.92 and $514.20, respectively. Petitions for re-determination were filed, petitioner claiming that for 1928 there was no deficiency, and that for 1929 there was an overpayment of her tax. The Board of Tax Appeals decided 1 that for 1928 there was a deficiency of $230.83, and that for 1929 there was neither a deficiency nor an overpayment. Petitioner seeks reversal.
In 1928 and 1929 petitioner and her husband resided in the State of Washington, and…
2Cases cited4 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Thomas v. PerkinsSupreme Court of the United States · 1937
- McLarry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1929
3Cited by15 opinions
- Lang v. CommissionerSupreme Court of the United States · 1938
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- L. H. Pierce v. United States of America, United States of America v. Lena L. PierceCourt of Appeals for the Ninth Circuit · 1958
- Ebberts v. CommissionerUnited States Tax Court · 1968
- Epley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
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