Legal Opinion
Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 16, 1968No. 21671PublishedCited by 84 opinions
1Opinion of the Court
BYRNE, District Judge:
In May of 1965, a notice of deficiency was mailed to the taxpayer asserting deficiencies for the fiscal years ending on January 31st of 1963 and 1964. Within the allotted time period the taxpayer filed a petition for redetermination with the Tax Court pursuant to Section 6213 of the Internal Revenue Code of 1954. 26 U.S.C. § 6213. The Tax Court entered a decision in favor of the Commissioner in January of 1967. The taxpay er petitioned for review within the time allotted by Section 7483 of the Internal Revenue Code of 1954 (26 U.S.C. § 7483) and this Court has…
2Cases cited12 opinions
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- National Labor Relations Board v. Howell Chevrolet Co.Court of Appeals for the Ninth Circuit · 1953
7 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
- Home Interiors & Gifts, Inc. v. CommissionerUnited States Tax Court · 1980
- Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
- Owensby & Kritikos, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1987
79 more not listed; retrieve them via the Exa API.