Legal Opinion
Cole v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 20, 1935No. 7477PublishedCited by 21 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
On or about March 15, 1930, there was filed with the collector of internal revenue at Los Angeles, on form 1040 of the Treasury Department Internal Revenue Service, a joint return of the income of Louis M. Cole and Frida Heilman Cole, his wife, for the calendar year 1929.
The joint return showed a net income of $60,776.61, and a total tax liability of $4,984.64. The respondent has determined a deficiency in income tax for the year 1929 in the amount of $74,059.17, which he now stipulates should be reduced to $27,-568.59.
The petitioner pleads that the income in question…
2Cases cited12 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Pacific Coast Biscuit Co. v. CommissionerUnited States Board of Tax Appeals · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Pesch v. CommissionerUnited States Tax Court · 1982
- Wilson v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
- In Re Owl Drug Co.District Court, D. Nevada · 1937
- Commissioner of Internal Revenue v. Obear-Nester Glass CompanyCourt of Appeals for the Seventh Circuit · 1954
16 more not listed; retrieve them via the Exa API.