Legal Opinion
Christian Ganahl Co. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided July 12, 1937No. 8307PublishedCited by 3 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner seeks reversal of a decision of the Board of Tax Appeals which determined that there was a deficiency of $7,-946.17 in respect of petitioner’s income tax for 1929.' The facts were- stipulated and, briefly stated, are as follows:
Petitioner owned a tract of lánd consisting of four lots, designated B, C, D and* E, in Los Angeles, Cal.. A portion of this tract was condemned and taken by the city of Los Angeles for a street extension project, under the' Street Opening Act of 1903, California Statutes, 1903, p. 376 (as amended). The condemned portion of the tract…
2Cases cited2 opinions
- Wolf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Carrano v. CommissionerCourt of Appeals for the Second Circuit · 1934
3Cited by3 opinions
- Central & Pacific Imp. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1937
- Central & Pacific Imp. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1937
- Central & Pacific Imp. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1937