Legal Opinion
Schalk Chemical Company, a Corporation, Gerald I. Farman, Hazel I. Farman, John Carver Baker and Patricia Baker v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 7, 1962No. 16702_1PublishedCited by 26 opinions
1Opinion of the Court
KOELSCH, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States sustaining the Commissioner's determination of deficiencies in income tax of Schalk Chemical Co., a California corporation, and Hazel I. Farman and Patricia Baker, two of its stockholders. The three cases were consolidated in the Tax Court for the purpose of trial. The opinion is reported in 32 T.C. 879 (1969).
On his death in 1928, Horace O. Smith, Sr., left surviving his widow, Hazel I. Smith (now Farman), three minor children, Evelyn Smith (now Marlow), Horace O. Smith, Jr., and Patricia…
2Cases cited18 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- United States v. Bethlehem Steel Corp.Supreme Court of the United States · 1942
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Poultry Producers of Southern California, Inc. v. BarlowCalifornia Supreme Court · 1922
13 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- McSpadden v. CommissionerUnited States Tax Court · 1968
- Edgar v. CommissionerUnited States Tax Court · 1971
- Smith v. CommissionerUnited States Tax Court · 1978
- J. Gordon Turnbull, Inc. v. CommissionerUnited States Tax Court · 1963
- Mray A. Maher and Rose M. Maher v. Commissioner of Internal Revenue, Ray A. Maher, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1972
21 more not listed; retrieve them via the Exa API.