Legal Opinion
Commissioner v. Valley Morris Plan
Court of Appeals for the Ninth Circuit
Decided May 22, 1962No. Nos. 17016, 17135PublishedCited by 16 opinions
1Opinion of the Court
FOLEY, District Judge.
We have before us two separate petitions to review two decisions of the Tax Court of the United States. With one exception, an identical question was involved and while the cases were briefed separately, they were united for argument. We will endeavor to dispose of them in a single opinion.
The exception is the alternative issue raised in the Morris Plan Company of California case.
Jurisdiction is conferred by § 7482 of the Internal Revenue Code of 1854, 26 U.S.C.A. § 7482.
The identical question presented in each of the cases as it appears in the briefs of the Commissioner…
2Cases cited14 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Weiss v. StearnSupreme Court of the United States · 1924
- United States v. PelzerSupreme Court of the United States · 1941
- Elliott v. Capital City State BankSupreme Court of Iowa · 1905
- Oulton v. Savings InstitutionSupreme Court of the United States · 1873
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Perry v. Certificate Holders of Thrift SavingsCourt of Appeals for the Ninth Circuit · 1963
- Calloway v. CommissionerUnited States Tax Court · 2010
- Bradford v. MoenchDistrict Court, D. Utah · 1992
- North American Loan & Thrift Co. v. CommissionerUnited States Tax Court · 1962
- Talmage v. Comm'rUnited States Tax Court · 2008
11 more not listed; retrieve them via the Exa API.