Legal Opinion
San Joaquin Fruit & Inv. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided May 20, 1935No. 7505PublishedCited by 6 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Petitioner appeals from a decision of the Board of Tax Appeals confirming deficiencies determined by the Commissioner of Internal Revenue in income taxes for the years 1920 to 1922 and 1924 to 1928, inclusive. The income sought to be taxed by the Commissioner was in part derived from the sale of portions of a 1,000-acre tract of land in Orange county, Cal. The dispute arises as to the basis upon which is to be determined the amount of capital included in the sales price and the basis upon which depreciation on the orchards should be determined. Some of the land was sold…
2Cases cited18 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- United States Ex Rel. Attorney General of the United States v. Delaware & Hudson Co.Supreme Court of the United States · 1909
- Panama Railroad v. JohnsonSupreme Court of the United States · 1924
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
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3Cited by6 opinions
- Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- American Potash & Chemical Corporation v. The United StatesUnited States Court of Claims · 1968
- Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- Aetna Casualty and Surety Co. v. United StatesDistrict Court, D. Connecticut · 1975
- Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
1 more not listed; retrieve them via the Exa API.