Legal Opinion
Jackson Furniture Co. v. McLaughlin
Court of Appeals for the Ninth Circuit
Decided August 17, 1936No. 8077PublishedCited by 7 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This action was brought by the appellant to recover income tax paid to the appellee for the taxable years 1918 to 1921, inclusive. The appellant was engaged in the furniture business from and after 1912. A considerable part of its sales were made on the installment basis. It reported its income from such sales upon the accrual basis for the taxable years 1913 to 1917, inclusive. In 1919 it elected to file its return on the installment basis for 1918 and did so for each of the years here involved (1918 to 1921, inclusive),, thus paying income tax each year upon the…
2Cases cited11 opinions
- B. B. Todd, Inc. v. CommissionerUnited States Board of Tax Appeals · 1925
- Blum's, Inc. v. CommissionerUnited States Board of Tax Appeals · 1927
- Willcuts v. GradwohlCourt of Appeals for the Eighth Circuit · 1932
- Union Pac. R. Co. v. BowersCourt of Appeals for the Second Circuit · 1928
- Tull & Gibbs, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Anglo California Nat. Bank of San Francisco v. LazardCourt of Appeals for the Ninth Circuit · 1939
- Bailey v. Sears, Roebuck & Co.Court of Appeals for the Ninth Circuit · 1940
- Harrison Construction Co. v. Ohio Turnpike CommissionCourt of Appeals for the Sixth Circuit · 1963
- The Canada Life Assurance Company, a Corporation v. Charlotte S. HoustonCourt of Appeals for the Ninth Circuit · 1957
- Priess v. United StatesDistrict Court, E.D. Washington · 1941
2 more not listed; retrieve them via the Exa API.