Legal Opinion
Hawke v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 26, 1940No. 9191PublishedCited by 18 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This appeal involves income taxes for the years 1930 and 1931. The Board of Tax Appeals, upon petition of the taxpayer, redetermined deficiencies and the taxpayer has petitioned us for a review of the decision of the Board.
Taxpayer was employed by the J. C. Penney Company, a corporation, in 1913, and remained continuously in its employ until May, 1933. From 1919 until he left the employ of the Company in 1933 he was the manager of the Company’s Modesto, California store. Under the corporate set up of the J. C. Penney Company, each of its stores was individually…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- Bogardus v. CommissionerSupreme Court of the United States · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Oscar J. Marshall v. Isthmian Lines, Inc.Court of Appeals for the Fifth Circuit · 1964
- Hugh N. Mills and Jane W. Mills v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Majestic Securities Corp. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1941
- Federal Maritime Commission v. Anglo-Canadian Shipping Company, Ltd.Court of Appeals for the Ninth Circuit · 1964
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
13 more not listed; retrieve them via the Exa API.