Legal Opinion
Brunton v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 14, 1930No. 6046PublishedCited by 17 opinions
1Opinion of the Court
DIETRICH, Circuit Judge.
Much of the record is irrelevant to the question submitted, and a brief statement of the facts, none of which is controverted, will suffice. Appellant, as executrix of the estate of Robert Brunton, deceased, complains of an assessment of income taxes against decedent for 1921, originally made by the appellee and later approved by the Board of Tax Appeals, from whose order the appeal is prosecuted. The precise question is whether a stated gain or profit realized by the decedent upon the sale by him of certain corporate securities referred to as voting trust…
2Cases cited14 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Texas & NOR Co. v. Brotherhood of Ry. & Steamship ClerksSupreme Court of the United States · 1930
- United States v. PhellisSupreme Court of the United States · 1921
- United States v. IshamSupreme Court of the United States · 1873
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. BaertschiCourt of Appeals for the Sixth Circuit · 1969
- Morco Corporation, Successor to Oceanic Investing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Franklin County Distilling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
12 more not listed; retrieve them via the Exa API.