Legal Opinion

Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided November 7, 1966No. 20379_1PublishedCited by 55 opinions

1Opinion of the Court

CECIL, Senior Circuit Judge.

This cause is before the Court on petition for review of a decision of the Tax Court Which sustained the determi nation of income tax deficiencies against the petitioners for the taxable years 1958, 1959 and 1960 in the respective amounts of $2,394.59, $3,716.74 and $4,-395.27. Jurisdiction of this Court is invoked under Sections 7482 and 7483 of the Internal Revenue Codes.

Cornelius Noble and his wife Pansy Noble, petitioners herein, are the sole shareholders of a California corporation, known as Noble’s Independent Meat Company (hereinafter referred to as the…

2Cases cited26 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
  3. Bogardus v. CommissionerSupreme Court of the United States · 1937
  4. Commissioner v. HansenSupreme Court of the United States · 1959
  5. Healy v. CommissionerSupreme Court of the United States · 1953

21 more not listed; retrieve them via the Exa API.

3Cited by55 opinions

  1. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  2. Truesdell v. Comm'rUnited States Tax Court · 1987
  3. United States v. Marvin MillerCourt of Appeals for the Ninth Circuit · 1976
  4. Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
  5. Ianniello v. Comm'rUnited States Tax Court · 1992

50 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API