Legal Opinion
Allstate Savings & Loan Ass'n v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 13, 1979No. 77-3221PublishedCited by 4 opinions
1Opinion of the Court
SNEED, Circuit Judge:
Appellant-taxpayer, Allstate Savings and Loan Association, appeals to set aside a Tax Court judgment for the Commissioner. Appellant had sought a redetermination of alleged tax deficiencies for the years 1968 and 1969. On December 17, 1973, the Commissioner determined that appellant’s predecessor-in-interest, Metropolitan Savings & Loan Association, had erroneously deducted under section 162(a) of the Internal Revenue Code, certain selling commissions and other expenses paid or incurred in selling foreclosed security property. The Commissioner further determined that such…
2Cases cited2 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Allstate Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1977
3Cited by4 opinions
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Paulsen v. CommissionerUnited States Tax Court · 1982
- Allstate Savings & Loan Association v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Paulsen v. CommissionerUnited States Tax Court · 1982