Legal Opinion
Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 13, 1959No. 16039_1PublishedCited by 42 opinions
1Opinion of the Court
KILKENNY, District Judge.
Petitioners, of whom Herald A. O’Neill is herein called the taxpayer, have asked us to review a decision of the Tax Court holding that they are liable for certain income taxes in the years 1951 and 1952, and for an addition to their tax on account of taxpayer’s failure to file a declaration of estimated tax in the year 1952. The points raised by the taxpayers on their petition for review are as follows:
1. Whether taxpayer, as a result of investments in Eagle Timber & Mill Company, a corporation, (herein called Eagle Timber) is entitled to (a) take a deduction in the…
2Cases cited41 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. HoustonSupreme Court of the United States · 1931
- Boehm v. CommissionerSupreme Court of the United States · 1945
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
36 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- T. M. Britt and Jane Britt v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1970
- Eugene Coloman and Louise D. L. Coloman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- United States v. H. F. Keeler and Alice H. Keeler, His WifeCourt of Appeals for the Ninth Circuit · 1962
37 more not listed; retrieve them via the Exa API.