Legal Opinion
Parker v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 11, 1948No. 11497PublishedCited by 7 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is an appeal to review a decision of the Tax Court. Petitioners are executors of the last will and testament of J. M. Mannon, Jr., deceased, hereinafter called decedent. The appeal involves the federal income taxes of decedent for the years 1940 and 1941. (See opinion of Tax Court, Mannon’s Estate v. C. I. R., 6 T.C. 1174). The Tax Court found the facts as stipulated by the parties, no testimony being taken.
Decedent and his wife, Frances Berry Mannon, were married in 1927, and were residents of California and domiciled in that state until the death of decedent in…
2Cases cited10 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Brown v. BrownCalifornia Court of Appeal · 1927
- Suhr v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
- Mather v. CommissionerUnited States Tax Court · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- California Pacific Bank, a California Banking Corporation v. Small Business Administration, an Agency of the United States GovernmentCourt of Appeals for the Ninth Circuit · 1977
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In Re Marriage of HiggasonCalifornia Supreme Court · 1973
- Kurz v. United StatesDistrict Court, S.D. New York · 1957
- Swanson v. CommissionerCourt of Appeals for the Eighth Circuit · 1975
2 more not listed; retrieve them via the Exa API.