Legal Opinion
Hair v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 27, 1968No. Nos. 22047, 22047-APublishedCited by 9 opinions
1Opinion of the Court
*7OPINION
von der HEYDT, District Judge:
These cases, which have been consolidated, are petitions for review of decisions of the Tax Court affirming the Commissioner’s assessment of deficiencies for the years 1962 and 1963. The facts are as follows.
Melvin and Richard Hair are brothers.1 Both are engaged in farming. When their mother died each became the owner of an undivided one-half interest in certain lands. Some parts of these lands are suitable for farming; the rest is wasteland.
In 1962 taxpayers entered into an agreement with Curtis Construction Company. Curtis was a subcontractor on a dam…
2Cases cited14 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Crowell Land and Mineral Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1975
- The Hartman Tobacco Company v. United StatesCourt of Appeals for the Second Circuit · 1973
- Collins v. CommissionerUnited States Tax Court · 1971
- Melvin L. Hair and Esther Hair, His Wife v. Commissioner of Internal Revenue, Richard E. Hair and Naomi L. Hair, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Collins v. CommissionerUnited States Tax Court · 1971
4 more not listed; retrieve them via the Exa API.