Legal Opinion
Home Savings and Loan Association v. United States
Court of Appeals for the Ninth Circuit
Decided June 16, 1975No. 73-2690PublishedCited by 8 opinions
1Opinion of the Court
OPINION
SNEED, Circuit Judge:
The Home Savings and Loan Association seeks a refund of income taxes which it paid as the transferee of the assets of Pasadena Savings and Loan Association and Savings and Loan Association of Anaheim pursuant to Notices of. Deficiency issued on December 10, 1962. The Notice relating to Pasadena was based upon a restoration to the taxable period, January 1, 1956 to March 12, 1956, of the sum of $5,281,452.87. This sum represents the total of that portion of Pasadena’s bad debt reserve previously deducted from taxable income during Pasadena’s taxable years 1952…
2Cases cited15 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
- Nash v. United StatesSupreme Court of the United States · 1970
- West Seattle National Bank of Seattle v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- First Trust and Savings Bank of Taylorville, an Illinois Corporation v. United StatesCourt of Appeals for the First Circuit · 1980
- Paulsen v. CommissionerUnited States Tax Court · 1982
- Capital Savings & Loan Ass'n v. United StatesUnited States Court of Claims · 1979
- Harold T. And Marie T. Paulsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
3 more not listed; retrieve them via the Exa API.