Legal Opinion
Commissioner of Internal Revenue v. Proctor Shop
Court of Appeals for the Ninth Circuit
Decided March 20, 1936No. 7735PublishedCited by 71 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This petition involves income taxes of the respondent corporation for the fiscal year ending January 31, 1930.
Respondent is an Oregon corporation organized on October 6, 1927. Upon its organization it purchased the assets of an existing business known as Proctor’s, Incorporated, which was engaged in selling ready to wear women’s apparel on the installment basis. Respondent took over the assets and business as of October 1, 1927, and continued to conduct the business on the installment basis.
Prior to the organization of respondent, conferences relative to the question…
2Cases cited7 opinions
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Arthur R. Jones Syndicate v. Commissioner of I. RevenueCourt of Appeals for the Seventh Circuit · 1927
- Wiggin Terminals, Inc. v. United StatesCourt of Appeals for the First Circuit · 1929
- Elko Lamoille Power Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Aldon Homes, Inc. v. CommissionerUnited States Tax Court · 1959
- Colony, Inc. v. CommissionerUnited States Tax Court · 1956
- United States v. Title Guarantee & Trust Co.Court of Appeals for the Sixth Circuit · 1943
66 more not listed; retrieve them via the Exa API.