Legal Opinion
Brumley-Donaldson Company v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 12, 1971No. 25143_1PublishedCited by 12 opinions
1Opinion of the Court
BARNES, Circuit Judge:
Taxpayer, Brumley-Donaldson Co., seeks review of the decision of the Tax Court (T.C. Memo. 1969-183) upholding the Commissioner’s assessment of $4,-172.36 tax deficiency for the taxpayer’s taxable year ended June 30, 1960. Jurisdiction of this Court is based on Sections 7482 and 7483 of the Internal Revenue Code of 1954.
• Both parties agree that the basic facts of this case are essentially as found by the Tax Court. Summarized briefly, they are as follows. Taxpayer was organized in September, 1964, to engage in the business, in and about Los Angeles, California, of…
2Cases cited5 opinions
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Thomas E. Snyder Sons Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Hawaiian Trust Company Limited v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Kessmar Construction Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
3Cited by12 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Adler v. Beverly Hills HospitalCourt of Appeals of Texas · 1980
- Northwest Acceptance Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Estate of Mellinger v. CommissionerUnited States Tax Court · 1999
- Schwab v. CommissionerUnited States Tax Court · 1994
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