Legal Opinion
University Hill Foundation, Etc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 20, 1971No. 24929_1PublishedCited by 21 opinions
1Opinion of the Court
*702DUNIWAY, Circuit Judge:
This case involves disputed income and excess-profits taxes in the aggregate amount of $10,070,677.25, for the period beginning with the fiscal year ended April 30, 1952, and ending with fiscal year ended April 30, 1965. The Commissioner of Internal Revenue appeals from a decision of the Tax Court finding the University Hill Foundation free from liability for the disputed taxes. We reverse.
The Tax Court’s opinion contains comprehensive findings of fact, University Hill Foundation, 1969, 51 T.C. 548, 549-559, and we do not restate them here. There is no dispute as to the…
2Cases cited28 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
23 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Greater United Navajo Dev. Enters. v. CommissionerUnited States Tax Court · 1980
- Associated Hospital Services, Inc. v. CommissionerUnited States Tax Court · 1980
- Old Dominion Box Company, Incorporated, a Virginia Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Kern County Electrical Pension Fund v. CommissionerUnited States Tax Court · 1991
- AMERCO v. CommissionerUnited States Tax Court · 1984
16 more not listed; retrieve them via the Exa API.