Legal Opinion
Commissioner of Internal Revenue v. Valley Morris Plan, Formerly the Stockton Morris Plan Company, Commissioner of Internal Revenue v. The Morris Plan Company of California
Court of Appeals for the Ninth Circuit
Decided June 29, 1962No. 17135PublishedCited by 4 opinions
1Opinion of the Court
305 F.2d 610
62-1 USTC P 9495, 62-2 USTC P 9596
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
VALLEY MORRIS PLAN, formerly The Stockton Morris Plan
Company, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The MORRIS PLAN COMPANY OF CALIFORNIA, Respondent.
Nos. 17016, 17135.
United States Court of Appeals Ninth Circuit.
May 22, 1962, As Amended on Denial of Rehearing June 29, 1962.
Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Joseph Kovner, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Joseph Kovner, Atty. Dept. Justice, Washington, D.C.,…
Also in this document: Per curiam.
2Cases cited15 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Weiss v. StearnSupreme Court of the United States · 1924
- United States v. PelzerSupreme Court of the United States · 1941
- Elliott v. Capital City State BankSupreme Court of Iowa · 1905
- Oulton v. Savings InstitutionSupreme Court of the United States · 1873
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States Department of Health and Human Services v. Robert Porter Smith and Julie Rose SmithCourt of Appeals for the Eighth Circuit · 1986
- North American Finance Corporation of Savannah v. The United StatesUnited States Court of Claims · 1963
- Community Loan & Investment Corp. v. United StatesDistrict Court, N.D. Georgia · 1965
- Indianapolis Morris Plan Corp. v. United StatesUnited States Court of Claims · 1983