Legal Opinion
Young v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 24, 1932No. 6427PublishedCited by 29 opinions
1Opinion of the Court
JAMES, District Judge.
Mary, C. Young and Mary Young Moore, mother and daughter, applied to the Federal Board of Tax Appeals for a redetermination of income tax amounts assessed against them by the Commissioner of Internal Revenue for the years 1924 and 1925. The Board sustained the Commissioner, and the matter is brought here on petition for review. The claims were consolidated for hearing and determination by the Board, and the review is presented in the same form.
Petitioners were joint owners in equal interests' of certain real property located on one of the principal business streets in…
2Cases cited4 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
- Anahma Realty Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
3Cited by29 opinions
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
- Boston Elevated Railway Co. v. CommissionerUnited States Tax Court · 1951
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