Legal Opinion
Commissioner of Internal Rev. v. Laguna Land & W. Co.
Court of Appeals for the Ninth Circuit
Decided March 1, 1941No. 9556PublishedCited by 36 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This case arises upon cross-petitions of the Laguna Land and Water Company and Laguna-Maywood Land Corporation, wholly owned subsidiary of Laguna Land and Water Company, and the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals. The interests of Laguna Land and Water Company and Laguna-Maywood Land Corporation are identical and they are hereafter referred to as taxpayer. The Board’s decision concerned certain claimed deductions disallowed by thfe Commissioner in his proposed assessment of taxpayer’s income for the tax year 1931. The…
2Cases cited17 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. LudeySupreme Court of the United States · 1927
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Colony, Inc. v. CommissionerUnited States Tax Court · 1956
- Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Norwest Corp. v. Comm'rUnited States Tax Court · 1998
- Commissioner of Internal Revenue v. Cedar Park Cemetery Ass'n, IncCourt of Appeals for the Seventh Circuit · 1950
- Harden v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
31 more not listed; retrieve them via the Exa API.