Legal Opinion
Hemphill Schools, Inc. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided August 26, 1943No. 10318PublishedCited by 30 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Here for review is a decision of the Board of Tax Appeals, now called the Tax Court of the United States, which sustained a determination by respondent, the Commissioner of Internal Revenue, that there was a deficiency of $66,858.86 in respect of petitioner’s income tax for its fiscal year ended March 31, 1936. The determination was based on § 102 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev. Acts, page 690, which provides:
“(a) Imposition of Tax. There shall be levied, collected, and paid for each taxable year upon the adjusted net income of every corporation (other…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
25 more not listed; retrieve them via the Exa API.