Legal Opinion
Jurs v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 12, 1945No. 10734PublishedCited by 12 opinions
1Opinion of the Court
BONE, Circuit Judge.
These are petitions to review decisions of the Tax Court sustaining the assessment of deficiencies in income taxes of four petitioning taxpayers for the year 1940.
On July 8, 1942, the Commissioner of Internal Revenue mailed a notice of defi*806ciency to the four taxpayers above named, asserting a claimed deficiency in the income taxes of each of them for the calendar year of 1940. The facts in each of these claimed deficiencies stem from the operations of a copartnership composed of the four taxpayers, petitioners herein. On October 5, 1942, and within ninety days after the…
2Cases cited16 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Landers v. WhitneyCalifornia Supreme Court · 1916
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Grummer v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
7 more not listed; retrieve them via the Exa API.