Legal Opinion
Langer's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 14, 1950No. 12456_1PublishedCited by 19 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
R. L. Langer, now deceased, and C. A. Lindsey were, during the period in question, ■officers and employees of Commodore Hotel Co., Ltd., a California corporation. Although claiming to be entitled by corporate action to compensation of $600 per month each, neither received any salary during the years from 1938 through 1942. In each of those periods, through 1941, Commodore suffered operating losses, its balance sheets showing continuing deficits. Throughout the period, the corporation’s hotel building, fixtures and furnishings were subject to a deed of trust and chattel…
2Cases cited1 opinion
- Kenny v. CommissionerUnited States Tax Court · 1945
3Cited by19 opinions
- Thompson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Bavis v. CommissionerUnited States Tax Court · 1952
- Sedlack v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Raymond T. Zillmer v. United States of America, John M. Redford v. United StatesCourt of Appeals for the Seventh Circuit · 1956
- Bavis v. Commissioner of Internal Revenue. Bell v. Commissioner of Internal Revenue. Gianguilio v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
14 more not listed; retrieve them via the Exa API.