Legal Opinion
Miller v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 15, 1939No. 8949PublishedCited by 23 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which sustained a determination of the Commissioner that there is a deficiency in income tax of Jonas Bloom for the calendar year 1933 in the amount of $3,170.36.
Before proceeding to consider the merits of this case it is necessary for us to first dispose of a motion made by respondent to dismiss the cause. The ground for the motion is that the petition has been filed by and in the name of a person who has never been made a party of record to the proceedings before the Board. It appears that the…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Burnet v. HoustonSupreme Court of the United States · 1931
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
23 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
18 more not listed; retrieve them via the Exa API.