Legal Opinion
Rogers v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 20, 1939No. 9007PublishedCited by 45 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
Petitions to review decisions of the Board of Tax Appeals bring these cases before us. The Commissioner gave notice of deficiency in income taxes of each petitioner for th'e calendar year 1933, and from' adverse decisions of the Board of Tax Appeals to which each taxpayer carried the proceeding, these petitions result. The opinion of the Board of Tax Appeals is reported in 37 B.T.A. 897.
The facts were stipulated and are substantially as follows:
In September, 1927, Will Rogers and his wife, Betty Rogers, purchased certain real property in the County of Los Angeles,…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. HendlerSupreme Court of the United States · 1938
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Iowa v. McFarlandSupreme Court of the United States · 1884
10 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Bihlmaier v. CommissionerUnited States Tax Court · 1951
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Gruver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- National-Standard Co. v. CommissionerUnited States Tax Court · 1983
- Boatman v. CommissionerUnited States Tax Court · 1959
40 more not listed; retrieve them via the Exa API.