Legal Opinion
Raymond I. Smith, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 7, 1961No. 17015PublishedCited by 22 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
The Commissioner of Internal Revenue gave Raymond I. Smith, Inc., notice of his determination that there were deficiencies in the taxpayer’s income and excess profits taxes for the years 1950, 1952, 1953 and 1954. The company petioned the Tax Court for a redetermination of the deficiencies. Prior to trial the parties settled by stipulation all claimed deficiencies except those for accumulated earnings taxes asserted under section 102(a) of the Internal Revenue Code of 1939, ch. 289, § 102, 52 Stat. 483, 26 U.S.C.A. § 102(a), and section 531 of the Internal Revenue Code…
2Cases cited5 opinions
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- American Metal Products Corporation v. Commissioner of Internal Revenue, Adler Metal Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Jerone E. Casey, Transferee of the Bankers Development Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
3Cited by22 opinions
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
- J. Gordon Turnbull, Inc. v. CommissionerUnited States Tax Court · 1963
- Mead's Bakery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- The Factories Investment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
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