Legal Opinion
Union Stock Farms v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Nathan Miller
Court of Appeals for the Ninth Circuit
Decided March 9, 1959No. 15783PublishedCited by 20 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a petition for review of ten Tax Court decisions, consolidated for hearing by order of this Court. There were twenty-three separate proceedings below which were consolidated and heard as one. Only these ten — six by the taxpayers and four by the government — are appealed. The government’s appeal is a protective one, asking an alternative treatment of certain sums of money if the taxpayers succeed on the points they raise. All jurisdictional requisites appearing to have been complied with, this Court has jurisdiction by virtue of §§ 7482-7483 of Int.Rev.Code of…
2Cases cited31 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jencks v. United StatesSupreme Court of the United States · 1957
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
26 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
- Asphalt Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
15 more not listed; retrieve them via the Exa API.