Legal Opinion
Moise v. Burnet
Court of Appeals for the Ninth Circuit
Decided October 12, 1931No. 6179-6182PublishedCited by 23 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
These four cases, consolidated in the former hearing because of the exact similarity of the points at issue, are here on a petition to review orders of the United States Board of Tax Appeals.
The facts, as stated by the Board of Tax Appeals and petitioners’ brief, are as follows: Leon L. Moise, Gerald F. Schlesinger, and Lo Roy Sehlesinger wore equal partners in the firm of Sehlesinger & Bender, of San Francisco, Cal., a company engaged in the wholesale liquor business from the time of its formation, July 1, 3918, until January 16, 1920, the date of its dissolution and…
2Cases cited5 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- V. Loewers Gambrinus Brewery Co. v. AndersonSupreme Court of the United States · 1931
- Clarke v. Haberle Crystal Springs Brewing Co.Supreme Court of the United States · 1930
- United States v. Sloan Shipyards Corp.District Court, W.D. Washington · 1920
3Cited by23 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Koufman v. CommissionerUnited States Tax Court · 1977
- Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
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