Legal Opinion
Kirschenmann v. Westover
Court of Appeals for the Ninth Circuit
Decided March 8, 1955No. 13736PublishedCited by 16 opinions
1Opinion of the Court
LING, District Judge.
Taxpayers are husband and wife. In 1944, the taxable year here in question, and prior thereto, the husband was engaged in farming operations in Kern County, California. Part of the land used in this operation was a quarter sec*70tion leased from one Margaret P. Osborne, under lease dated September 19, 1940. The lease was for five years, commencing November 1, 1941, at a total rental of $4550. Of this amount $700 was payable each year for the first two years and $1050 each remaining year. During the life of the lease, on August 25, 1943, taxpayers agreed with the lessor-owner…
2Cases cited3 opinions
- Skemp v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
- Brown v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1950
- Shaffer Terminals, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
3Cited by16 opinions
- Oakes v. Comm'rUnited States Tax Court · 1965
- C. P. And Helen Brooke v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
- Penn v. Comm'rUnited States Tax Court · 1968
- Rigdon v. United StatesDistrict Court, S.D. California · 1961
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