Legal Opinion
Ersel H. Beus and Anna Beus, W. J. Beus, and Leone Beus v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 3, 1958No. 15957_1PublishedCited by 36 opinions
1Opinion of the Court
BOWEN, District Judge.
At all material times, petitioners (hereinafter “taxpayers”) Ersel H. Beus and Anna Beus have been and are husband and wife residing at Nyssa, Oregon, and for the year 1952 filed their joint income tax return with the Director of Internal Revenue for the District of Oregon. Also, at such times, petitioners (hereinafter “taxpayers”) W. (William) J. Beus and Leone Beus have been and are husband and wife residing at the same place, and for the same year filed their joint income tax return with the same Internal Revenue Director. Said Ersel and W. J. Beus are brothers, and…
2Cases cited5 opinions
- Haggard v. CommissionerUnited States Tax Court · 1955
- D. M. Haggard and Nila Haggard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Carrington v. CrandallIdaho Supreme Court · 1944
- Helvering v. JonesCourt of Appeals for the Eighth Circuit · 1941
- Chicago Stoker Corp. v. CommissionerUnited States Tax Court · 1950
3Cited by36 opinions
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Martin v. CommissionerUnited States Tax Court · 1965
- Citron v. CommissionerUnited States Tax Court · 1991
- New England Tank Industries, Inc. v. CommissionerUnited States Tax Court · 1968
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