Legal Opinion
Shaffer Terminals, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 3, 1952No. 12973_1PublishedCited by 10 opinions
1Per curiam
This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C. I. R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.
2Cases cited2 opinions
- W. H. Armston Co., Inc. v. Commissioner of Internal Revenue. Armston v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- White v. Fitzpatrick, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1951
3Cited by10 opinions
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Cirelli v. CommissionerUnited States Tax Court · 1984
- Kirschenmann v. WestoverCourt of Appeals for the Ninth Circuit · 1955
- Boyce v. United StatesDistrict Court, W.D. Louisiana · 1961
- Adeline Kirschenmann v. Harry C. Westover, United States Collector of Internal Revenue for the Sixth District of California, Henry Kirschenmann v. Harry C. Westover, United States Collector of Internal Revenue for the Sixth District of CaliforniaCourt of Appeals for the Sixth Circuit · 1955
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