Legal Opinion
Commissioner of Internal Revenue v. Oscar E. Baan and Evelyn K. Baan
Court of Appeals for the Ninth Circuit
Decided September 15, 1967No. 20863PublishedCited by 27 opinions
1Opinion of the Court
HAMLEY, Circuit Judge:
The Commissioner of Internal Revenue (Commissioner) determined a deficiency in the 1961 income tax of Oscar E. and Evelyn K. Baan, in the amount of $284.-44. Taxpayers petitioned the Tax Court for a redetermination of the Commissioner’s finding. The Tax Court decided there was no deficiency, its opinion being reported at 45 T.C. 71. The Commissioner petitioned this court to review that decision.
During 1961, taxpayers owned six hundred shares of Pacific Telephone and Telegraph Company (Pacific) common stock. In that year they received six hundred stock rights, represented…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Redding v. CommissionerUnited States Tax Court · 1979
- In Re Charter Co.United States Bankruptcy Court, M.D. Florida · 1986
- Irving Gordon and Margaret Gordon v. Cmmissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
- Commissioner of Internal Revenue v. Irving Gordon and Margaret Gordon, Irving Gordon and Margaret Gordon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
22 more not listed; retrieve them via the Exa API.