Legal Opinion
Bryant v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 12, 1940No. 9103PublishedCited by 17 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
The petitioning taxpayer seeks review of a decision of the United States Board of Tax Appeals that interest paid her during the year 193’5 on street improvement bonds issued to obtain street improvements in the city of Los Angeles and in the county of Los Angeles was not “Tax-Free * * * Interest upon (A) the obligations of a State, * *, or any political subdivision thereof, * * * ” made exempt from the federal income tax by Section 22(b) (4) of the Revenue Act of 1934, 48 Stat. 680, 686, 687, 26 U.S.C.A. Int.Rev.Acts, page 670.
All the bonds here in question were issued…
2Cases cited43 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Lyeth v. HoeySupreme Court of the United States · 1938
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Weiss v. StearnSupreme Court of the United States · 1924
38 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner of Internal Revenue v. Shamberg's EstateCourt of Appeals for the Second Circuit · 1944
- Pauline Rust v. Paul Johnson and Nora Johnson, City of Los Angeles v. Paul Johnson, Nora Johnson, and the Secretary of Housing and Urban DevelopmentCourt of Appeals for the Ninth Circuit · 1979
- Citizens Nat. Trust & S. Bank of Los Angeles v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Farrow v. United StatesDistrict Court, S.D. California · 1957
12 more not listed; retrieve them via the Exa API.