Legal Opinion
Wheeler v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 16, 1944No. 10538PublishedCited by 13 opinions
1Opinion of the Court
GARRECHT, Circuit Judge,
The facts and questions of law involved are similar in five cases which have been consolidated.
The facts as stipulated by the parties were adopted by the Tax Court as its findings of fact.
John H. Wheeler Company was organized as a corporation under the laws of the State of California in the year 1925 by John H. Wheeler and Frances V. Wheeler, his wife. In the years following the organization of said company, and until the year 1929, said John H. Wheeler and Frances V. Wheeler transferred to said company securities having a cost to them of $304,683.49 in exchange for…
2Cases cited20 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. RobbinsSupreme Court of the United States · 1926
- Billings v. United StatesSupreme Court of the United States · 1914
- Untermyer v. AndersonSupreme Court of the United States · 1928
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. WheelerSupreme Court of the United States · 1945
- National Can Corp. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Comptroller of the Treasury v. Glenn L. Martin Co.Court of Appeals of Maryland · 1958
- City National Bank of Clinton v. IOWA STATE TAX COM'NSupreme Court of Iowa · 1960
- Jerry W. Carlton, of the Will of Willametta K. Day v. United StatesCourt of Appeals for the Ninth Circuit · 1992
8 more not listed; retrieve them via the Exa API.