Legal Opinion
United Nat. Corporation v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided June 15, 1944No. 10556Published
1Opinion of the Court
143 F.2d 580 (1944)
UNITED NAT. CORPORATION
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 10556.
Circuit Court of Appeals, Ninth Circuit.
June 15, 1944.
Roger L. Shidler and Harroun & Shidler, all of Seattle, Wash., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, I. Henry Kutz, and James P. Garland, Sp. Assts. to Atty. Gen., for respondent.
Sullivan & Cromwell, of New York City (Eustace Seligman and William F. Kennedy, both of New York City, of counsel), amicus curiæ.
Before DENMAN, STEPHENS, and HEALY, Circuit Judges.
DENMAN, Circuit Judge.
This is a review of an order…
Also in this document: Dissent.
2Cases cited14 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Commissioner of Internal Revenue v. SA Woods MacH. Co.Court of Appeals for the First Circuit · 1932
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