Legal Opinion
Commissioner of Internal Revenue v. Alamitos Land Co.
Court of Appeals for the Ninth Circuit
Decided June 10, 1940No. 9404PublishedCited by 17 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Petitioner seeks to review a decision of the Board of Tax Appeals determining the taxable income of the Alamitos Land Company, respondent, for the year 1932. During that year, on July 8, 1932, the respondent collected a judgment of the Superior Court of Los Angeles County, California, against the Shell Oil Company, for $522,895.11, entered June 20, 1932. Subsequently, on April 26, 1935, the Supreme Court of California reversed the judgment and remanded 1he case for retrial. Alamitos Land Co. v. Shell Oil Co., 3 Cal.2d 396, 44 P.2d 573.
Thereafter, on Jtiue 4, 1935,…
2Cases cited14 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- The BANK OF THE UNITED STATES v. the Bank of WashingtonSupreme Court of the United States · 1832
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Swastika Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1941
- Fidelity-Philadelphia Trust Co. v. CommissionerUnited States Tax Court · 1954
- Clay Sewer Pipe Ass'n v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Haberkorn v. United StatesCourt of Appeals for the Sixth Circuit · 1949
- Sohio Corp. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1947
12 more not listed; retrieve them via the Exa API.