Legal Opinion
Commissioner v. Fender Sales, Inc.
Court of Appeals for the Ninth Circuit
Decided December 1, 1964No. Nos. 19074-19079PublishedCited by 15 opinions
1Opinion of the Court
THOMPSON, District Judge.
Thesé are petitions by the Commissioner of Internal Revenue for review of decisions of the Tax Court of the United States of which this Court has jurisdiction under Section 7482 of the Internal Revenue Code of 1954 (26 U.S.C. § 7482). The Tax Court held neither the corporate taxpayer, Fender Sales, Inc., nor the individual stockholder-taxpayers, Donald D. and Jean Randall, and C. Leo and Esther Fender, liable for a deficiency of income taxes on account of the transactions set forth in the following statement of the case, as made in petitioner’s opening brief and…
2Cases cited14 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. HorstSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Corliss v. BowersSupreme Court of the United States · 1930
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Colonial Sav. Asso. v. CommissionerUnited States Tax Court · 1985
- United States Steel Corporation v. United StatesDistrict Court, S.D. New York · 1967
10 more not listed; retrieve them via the Exa API.