Legal Opinion
Barnhart-Morrow Consolidated v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 22, 1945No. 10806PublishedCited by 13 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Taxpayer and petitioner Barnhart-Morrow Consolidated seeks review of the decision of the Tax Court sustaining the determination of deficiencies in taxpayer’s income tax for the calendar years 1936 and 1937. That decision is contended to be erroneous in respect to four separate issues.
A. The first is as to taxpayer's claim that the Tax Court erred in holding that as to the year 1936 taxpayer had not maintained its burden of proof that it was insolvent and in receivership in such sense that under Section 14(d) (2) of the Rev*287enue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page…
2Cases cited8 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Edwards v. CommissionerUnited States Board of Tax Appeals · 1939
- COMMISSIONER OF INT. REVENUE v. Brier Hill CollieriesCourt of Appeals for the Sixth Circuit · 1931
- Chiquita Mining Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Stamos v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Birmingham Terminal Co. v. CommissionerUnited States Tax Court · 1951
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958
- Aftergood v. CommissionerUnited States Tax Court · 1953
8 more not listed; retrieve them via the Exa API.