Legal Opinion
Botchford v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 24, 1936No. 7651PublishedCited by 31 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The petitioner had been vice president and general manager of the Columbia Steel Corporation (previously named Columbia Steel Company) for fourteen years prior to January, 1928. His salary had been fixed at $20,000 per year until August 1, 1927, when it was fixed at $30,000 per year. In September of 1927 he became ill, necessitating a vacation of several weeks. At the conclusion of this vacation, no noticeable improvement being apparent, he took another vacation of several weeks. Being unable to continue with his work, he tendered his resignation to the corporation in…
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- Denigan v. Hibernia Savings & Loan SocietyCalifornia Supreme Court · 1899
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
11 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Silverman v. CommissionerUnited States Tax Court · 1957
- Flood v. United StatesCourt of Appeals for the First Circuit · 1943
26 more not listed; retrieve them via the Exa API.