Legal Opinion
Commissioner of Internal Revenue v. Van Vorst
Court of Appeals for the Ninth Circuit
Decided June 24, 1932No. 6723PublishedCited by 34 opinions
1Opinion of the Court
NORCROSS, District Judge.
The Commissioner of Internal Revenue assessed a deficiency income tax for the year 1924, in the amount of $26,720, against the tax return of C. B. Van Vorst, deceased, by adjusting the return so as to include as income the sum of $100,000, representing the difference between the amount paid by the taxpayer to the C. B. Van Vorst Company, a corporation, for certain realty and the stipulated fair market value of the property at the time. The Board of Tax Appeals decided that the determination of the Commissioner was erroneous (22 B. T. A. 632), and this appeal is from…
2Cases cited18 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- United States v. PhellisSupreme Court of the United States · 1921
13 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Majestic Securities Corp. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1941
- Dellinger v. CommissionerUnited States Tax Court · 1959
29 more not listed; retrieve them via the Exa API.