Legal Opinion
Kelleher v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 24, 1938No. 8421PublishedCited by 7 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Daniel Kelleher (hereafter called decedent) died on February 20, 1929. As executor of decedent’s last will, petitioner, Campbell Kelleher, filed an income tax return for the period January 1, 1929, to February 20, 1929 (hereafter called the taxable period). Upon auditing this return, respondent, the Commissioner of Internal Revenue, determined that there was a deficiency of $25,045.90 in respect of decedent’s tax, and so notified petitioner. Petitioner applied to the Board of Tax Appeals for a redetermination of the alleged deficiency. The Board sustained respondent’s…
2Cases cited7 opinions
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Maxfield v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Levitt & Sons v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- United States v. HickmanCourt of Appeals for the Seventh Circuit · 1946
- American Box Shook Export Ass'n v. Commissioner of IRCourt of Appeals for the Ninth Circuit · 1946
- Aronson v. CommissionerCourt of Appeals for the Ninth Circuit · 1938
2 more not listed; retrieve them via the Exa API.