Legal Opinion
FRUIT GROWERS'SUPPLY CO. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided March 7, 1932No. 6521PublishedCited by 22 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is a proceeding to review an order of the United States Board of Tax Appeals redetermining petitioner’s taxes for the years 1919, 1920, 1921, and 1923. The petitioner concedes at the outset that it was not entitled to claim exemption for the years 1919 and 1920. The amount of the taxes for the year 1921 determined by the Commissioner of Internal Revenue was $72,599.23, and for 1923 was $12,636.71. These determinations were sustained by the Board of Tax Appeals to the extent of $61,759.71 for 1921, and $12,019.84 for 1923. This tax was imposed upon income derived in…
2Cases cited2 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- RIVERDALE CO-OP. CREAMERY ASS'N v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1931
3Cited by22 opinions
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Pomeroy Coop. Grain Co. v. CommissionerUnited States Tax Court · 1958
- Consumer-Farmer Milk Cooperative, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Puget Sound Plywood, Inc. v. CommissionerUnited States Tax Court · 1965
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