Legal Opinion
Lutz v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 3, 1968No. Nos. 21439-21441PublishedCited by 11 opinions
1Opinion of the Court
BARNES, Circuit Judge:
Petitioners are members of a family partnership which engaged in the construction of military and residential housing in the State of Washington during its taxable years 1960 and 1962. The State of Washington has had at all times relevant hereto a retail sales tax. The amount of the tax on the partnership sales in its taxable year 1960 was $113,943.46, and in 1962 $215,465.96. Petitioners, reporting on the completed contract basis for federal income tax purposes, claimed their proportionate shares of the Washington tax as a deduction. The Commissioner disallowed the…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Grove Press, Inc. v. GersteinSupreme Court of the United States · 1964
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- Lutz v. CommissionerUnited States Tax Court · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. George v. H. KleifgenCourt of Appeals for the Ninth Circuit · 1977
- Mariani Frozen Foods, Inc. v. CommissionerUnited States Tax Court · 1983
- Lamm v. CommissionerCourt of Appeals for the Eighth Circuit · 1989
- Hollingsworth v. United StatesUnited States Court of Claims · 1977
- Ryan v. CommissionerUnited States Tax Court · 1988
6 more not listed; retrieve them via the Exa API.