Legal Opinion
Uhl Estate Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 21, 1940No. 9529PublishedCited by 19 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This case arises on a petition to review a decision of the Board of Tax Appeals affirming a determination and proposed assessment of the Commissioner of a deficiency of $8,974.75 in income taxes and $2,951.05 in excess profits for the tax year 1933 and of a 25 percent penalty. Petitioner’s position is that: (1) The proposed assessment was barred by the statute of limitation; (2) the redetermination was erroneous because the'Board refused to recognize a deduction validly claimed for a bad debt ascertained to be worthless in the year 1933; and that (3) the penalty was not…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- White v. United StatesSupreme Court of the United States · 1938
- Caha v. United StatesSupreme Court of the United States · 1894
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
13 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Morris Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Estate of Stoll v. CommissionerUnited States Tax Court · 1962
- Williams v. ReedCalifornia Court of Appeal · 1952
14 more not listed; retrieve them via the Exa API.