Legal Opinion
Commissioner of Internal Revenue v. Lyon
Court of Appeals for the Ninth Circuit
Decided May 27, 1938No. 8521PublishedCited by 30 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The case is before this court upon a petition and upon a cross-petition for review of a decision of the Board of Tax Appeals involving income taxes for 1929. The petition is brought by the Commissioner of Internal Revenue and the cross petition • is brought by the administrator of the estate of Homer Laughlin, Jr.,- deceased. Since the petition and the cross petition involve two distinct items of the decision, we shall consider them separately.
The Commissioner’s Petition.
The Commissioner petitions for a review of the decision of the Board holding that a sum of $75,000…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Central Trust Co. of Ill. v. Chicago Auditorium Assn.Supreme Court of the United States · 1916
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
- United States v. W. B. And Edna B. WilliamsCourt of Appeals for the Fifth Circuit · 1968
- Astor Holding Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- City Gas Company of Florida v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- William J. Wineberg, and the Estate of Janet R. Wineberg, Deceased, William J. Wineberg v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
25 more not listed; retrieve them via the Exa API.