Legal Opinion
Smyth, Collector of Internal Revenue v. Barneson
Court of Appeals for the Ninth Circuit
Decided April 5, 1950No. 12320_1PublishedCited by 19 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Collector of Internal Revenue is appealing from a judgment .of the district court decreeing a refund to a taxpayer. The controversy arises out of the disallowance by the Commissioner of Internal Revenue of a $150,000 bad debt deduction taken by appellee on her 1941 individual federal income tax return.
The case comes to us upon stipulation of facts supplemented by the testimony of one witness for appellee and one, an Internal Revenue agent, for the Collector. The refund was decreed upon the finding that the questioned debt existed on January 1, 1941, and was then of…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
- Stork Restaurant, Inc. v. SahatiCourt of Appeals for the Ninth Circuit · 1948
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- The Ernest H. MeyerCourt of Appeals for the Ninth Circuit · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Lundgren v. FreemanCourt of Appeals for the Ninth Circuit · 1962
- United States v. Rothschild International Stevedoring Co.Court of Appeals for the Ninth Circuit · 1950
- United States v. Adamant Co. And Four Other CasesCourt of Appeals for the Ninth Circuit · 1952
- Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, IncCourt of Appeals for the Ninth Circuit · 1952
- Levin v. United StatesUnited States Court of Claims · 1979
14 more not listed; retrieve them via the Exa API.