Legal Opinion
Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake Farms
Court of Appeals for the Ninth Circuit
Decided November 22, 1963No. 18019_1PublishedCited by 41 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
The Commissioner of Internal Revenue seeks review of a decision of the Tax Court. That decision is reported at 36 T.C. 1027 (1961). The underlying facts are not disputed; most of them were stipulated. They are fully set forth in the findings of the Tax Court and are not attacked by the Commissioner, and we therefore do not repeat them here. We are of the opinion that the decision *838of the Tax Court is correct for the reasons stated by it. We consider only those contentions made by the Commissioner before us. It is undisputed that the purchase by the new corporation of the…
2Cases cited13 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Watson v. CommissionerSupreme Court of the United States · 1953
- Jud Plumbing & Heating, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- West Seattle National Bank of Seattle v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
8 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Estate of Munter v. CommissionerUnited States Tax Court · 1975
- Humacid Co. v. CommissionerUnited States Tax Court · 1964
- Tennessee Carolina Transp., Inc. v. CommissionerUnited States Tax Court · 1975
- Tennessee-Carolina Transportation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
36 more not listed; retrieve them via the Exa API.