Legal Opinion
Gensinger v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 30, 1953No. 13605_1PublishedCited by 41 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is a petition to review a decision of the Tax Court holding that the taxpayer, E. D. Gensinger, is liable as transferee of the assets of Columbia River Orchards, Inc., herein the corporation, for deficiencies in income taxes, excess profits taxes and declared value excess profits taxes of that corporation in the aggregate amount of $103,571.06 for the taxable year 1943.
The principal question before us is whether the proceeds of certain sales of fruit in 1943 were income of the corporation. • The taxpayer’s contention is that he sold the fruit after receiving it from…
2Cases cited32 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Crane v. CommissionerSupreme Court of the United States · 1947
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
27 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
36 more not listed; retrieve them via the Exa API.