Legal Opinion
Eaton v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 13, 1935No. 7855PublishedCited by 15 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals affirming the decision of the Commissioner with reference to a deficiency for income tax purposes. The plaintiff claimed a deductible loss for the year 1928 in the amount of $4,537.60, this being his estimate of the value of 3788 apple and pear trees which the petitioner destroyed in 1928, upon three farms having a total acreage of 114.39 acres purchased by him in 1928 at a total cost of $80,800. If this loss was incurred in the regular business of the petitioner, it was deductible from his gross income (Revenue…
2Cases cited4 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Fulton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
3Cited by15 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Pacific Transport Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1973
- Kelleher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Diller v. CommissionerCourt of Appeals for the Ninth Circuit · 1937
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