Legal Opinion
Sloan v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 20, 1933No. 6808PublishedCited by 7 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
This petition for a review of a decision of the Board of Tax Appeals involves deficiencies in income taxes asserted against the petitioners as transferees and beneficiaries of the Dominguez Harbor Tract No-. 2 for the years 1923, 1924, and 1925. There is no dispute as to the facts, and counsel in their respective briefs have adopted the findings of fact as made by the Board of Tax Appeals. These findings are as follows:
“The several petitioners are individuals residing in or near the city of Los Angeles, California.
“Prior to 1907, certain real estate operators had…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Hecht v. MalleySupreme Court of the United States · 1924
- Crocker v. MalleySupreme Court of the United States · 1919
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Bloomfield Ranch v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1948
- Coleman-Gilbert Associates v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1935
- Twin Bell Oil Syndicate v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- United States v. Homecrest TractCourt of Appeals for the Ninth Circuit · 1947
2 more not listed; retrieve them via the Exa API.