Legal Opinion
E. J. Murray v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 15, 1956No. 14579PublishedCited by 10 opinions
1Opinion of the Court
POPE, Circuit Judge.
This is a petition to review a decision of the Tax Court which approved the Commissioner’s determination of a deficiency in income tax for the year 1947. 1 The opinion of the Tax Court is reported at 21 T.C. 1049 where the facts of the case are stated at greater length and in more detail than we find necessary here.
In 1928 the petitioner and his wife acquired certain real estate in Klamath Falls, Oregon. They borrowed $64,000 from a savings and loan association which they used to finance the construction of a building upon the property and secured the loan by a mortgage…
2Cases cited13 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Ruoff v. CommissionerUnited States Tax Court · 1958
- State Fish Corp. v. CommissionerUnited States Tax Court · 1967
- Fogle v. CommissionerUnited States Tax Court · 1966
- Lake Forest, Inc. v. CommissionerUnited States Tax Court · 1963
5 more not listed; retrieve them via the Exa API.