Legal Opinion
Commissioner of Internal Revenue v. Bryson
Court of Appeals for the Ninth Circuit
Decided August 26, 1935No. 7519PublishedCited by 9 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
Brought to this court on petition for review of a final decision and order of redetermiriation of the United States Board of Tax Appeals, this ■ proceeding involves alleged deficiencies in income and profits taxes for the years 1917 and 1918, amounting to $2,863.42 and $5,741.89, respectively. The Board found that the alleged taxpayer, the respondent herein, was not liable for any deficiency of the Bryson-Robison Corporation for 1917 and 1918, but that he was liable as transferee of the assets of the corporation for its deficiency for 1919, in the amount of $2,273.-54,…
2Cases cited11 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- Louisville, New Albany & Chicago Railway Co. v. Louisville Trust Co.Supreme Court of the United States · 1899
- Helvering v. Newport Co.Supreme Court of the United States · 1934
- Moore v. Los Lugos Gold MinesWashington Supreme Court · 1933
- California Iron Yards Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rachel Castner v. First National Bank of Anchorage, Arctic Cold Storage, Inc., and Union Bank of AnchorageCourt of Appeals for the First Circuit · 1960
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- Armature Exchange, Inc. v. United StatesDistrict Court, S.D. California · 1939
- United States v. City and County of San FranciscoDistrict Court, N.D. California · 1953
- Commissioner v. Stimson Mill Co.Court of Appeals for the Ninth Circuit · 1943
4 more not listed; retrieve them via the Exa API.