Legal Opinion
Hirsch v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 29, 1941No. 9812PublishedCited by 39 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
Although the questions involved on this petition for review are quite clearly defined, by reason of the fact that only one issue is common to all the petitioners and each taxpayer does not raise every question, it is deemed expedient to dispense with a general statement of facts, and to set forth separately the facts relating to each question along with the discussion of that question. The petition for review charges that the Board of Tax Appeals erred in deciding that there were deficiencies in the income tax, in the case of L. B. Hirsch, for the years 1935 and 1936,…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
30 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Keefe, Collector v. CoteCourt of Appeals for the First Circuit · 1954
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
34 more not listed; retrieve them via the Exa API.