Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
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
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. HansenSupreme Court of the United States · 1959
- Healy v. CommissionerSupreme Court of the United States · 1953
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3Cited by55 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Truesdell v. Comm'rUnited States Tax Court · 1987
- United States v. Marvin MillerCourt of Appeals for the Ninth Circuit · 1976
- Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Ianniello v. Comm'rUnited States Tax Court · 1992
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