Legal Opinion
Malat v. Commissioner of Internal RevEnue
Court of Appeals for the Ninth Circuit
Decided April 13, 1962No. Nos. 17289-17292PublishedCited by 7 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
We have before us four separate petitions to review four separate decisions of the Tax Court of the United States. The four cases were consolidated for hearing and briefing before the Tax Court. The opinion of the Tax Court is reported at 34 T.C. 365.
Since the questions of law presented for decision on the several petitions are common to the four cases, we will dispose of the four cases in a single opinion.
Three of the petitions involve income taxes and additions to tax for the calendar years 1950 and 1951. The other petition involves income taxes and additions to tax…
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Revell, Inc. v. RiddellCourt of Appeals for the Ninth Circuit · 1959
- Robert H. Welch and Rosa Lena Welch v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
- Malat v. CommissionerUnited States Tax Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Estate of Miller v. CommissionerCourt of Appeals for the Fourth Circuit · 1970
- M. Ralph Cannon, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant. Idus P. Ash and Georgia L. Ash, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1976
- Cannon v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
2 more not listed; retrieve them via the Exa API.