Legal Opinion
Charles F. Dally and Sarafrancis Dally v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 22, 1955No. 14249PublishedCited by 45 opinions
1Opinion of the Court
POPE, Circuit Judge.
The petitioning taxpayers are husband and wife. The wife is involved only because the income here considered was community income under Washington law. By “petitioner”, as used herein, we mean Charles F. Dally.
In May, 1942, petitioner entered into a contract with Federal Public Housing Authority for the manufacture and delivery of 1000 prefabricated housing units. Article 8 of. the contract provided: “Payments — The contractor shall be paid, upon the submission of properly certified invoices or vouchers semimonthly, ninety per cent (90%) of the prices stipulated herein for…
2Cases cited5 opinions
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Automobile Ins. Co. of Hartford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- United States v. WaechterCourt of Appeals for the Ninth Circuit · 1952
- Commissioner v. Dumari Textile Co.Court of Appeals for the Second Circuit · 1944
3Cited by45 opinions
- Raymond A. O'COnnOr and Bertha K. O'COnnOr v. Commissioner of Internal Revenue, Burt Cold Storage, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Cox v. CommissionerUnited States Tax Court · 1965
- Wright Contracting Co. v. CommissionerUnited States Tax Court · 1961
- Wright Contracting Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wright Contracting CompanyCourt of Appeals for the Fifth Circuit · 1963
- Charles Baloian Co. v. CommissionerUnited States Tax Court · 1977
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