Legal Opinion
Royal Packing Co. v. Lucas
Court of Appeals for the Ninth Circuit
Decided February 10, 1930No. 5821PublishedCited by 8 opinions
1Opinion of the Court
WILBUR* Circuit Judge.
This is an appeal from an order of the United States Board of Tax Appeals made after rehearing ordered on a previous appeal by this court. Royal Packing Co. v. Commissioner of Internal Revenue, 22 F.(2d) 536. We refer to the previous opinion for a statement of the facts.
The question involved is the right of the taxpayer to charge off $15,000 as a loss incurred in the fiscal year January 31, 1919, because certain stock of the Universal Packing Company, owned by it, had ¡become worthless. The Board of Tax Appeals concluded that the taxpayer had not sustained the burden of…
2Cases cited2 opinions
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- W. K. Henderson Iron Works & Supply Co. v. BlairCourt of Appeals for the D.C. Circuit · 1928
3Cited by8 opinions
- Hershey Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- United States v. HardyCourt of Appeals for the Fourth Circuit · 1935
- Forbes v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
- First Northwest Industries, Inc. v. CommissionerUnited States Tax Court · 1978
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