Legal Opinion
Rasmusson v. Eddy's Steam Bakery, Inc.
Court of Appeals for the Ninth Circuit
Decided March 28, 1932No. 6537PublishedCited by 4 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Appellee brought an action to recover $3,819.63 taxes and interest paid by it, for the calendar year 1921 upon the ground that it had no income during that year for the reason that prior to December 31, 1920, it had transferred all of its property and business to J. E. O’Connell, and transacted no business whatever during that year. This was the sole issue in the case. Judgment was rendered for the appellee and this appeal was taken by the Collector of Internal Revenue.
Appellant’s contention is that the evidence does not sustain the judgment. The case was tried without a…
2Cases cited5 opinions
- Daily v. MarshallMontana Supreme Court · 1913
- China Press, Inc. v. WebbCourt of Appeals for the Ninth Circuit · 1925
- Java Cocoanut Oil Co. v. Pajaro Valley Nat. BankCourt of Appeals for the Ninth Circuit · 1924
- Macomber v. GoldthwaiteCourt of Appeals for the Ninth Circuit · 1927
- Meyers v. AllenCourt of Appeals for the Eighth Circuit · 1929
3Cited by4 opinions
- United States v. ShingleCourt of Appeals for the Ninth Circuit · 1937
- Wishon-Watson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933
- American Pacific Whaling Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- United States v. ShingleCourt of Appeals for the Ninth Circuit · 1937