Legal Opinion
Commissioner of Internal Revenue v. Cecil B. De Mille Productions, Inc.
Court of Appeals for the Ninth Circuit
Decided April 16, 1937No. 8144PublishedCited by 28 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Petitioner has petitioned this court to review a decision of the Board of Tax Appeals determining that respondent was not .liable for a deficiency in its tax re turns for the years 1924 to 1929, inclusive.
Extended statement of facts is unnecessary. Cecil B. De Mille in 1913 joined three other men in organizing Lasky Feature Play Company. After formation the duty of Cecil B. De Mille was to produce pictures. The company prospered and later merged with other picture concerns to form Famous Players-Lasky Corporation. With the latter company De Mille’s duties, generally, were…
2Cases cited5 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- United States v. R. C. Tway Coal Sales Co.Court of Appeals for the Sixth Circuit · 1935
3Cited by28 opinions
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- I. A. Dress Co. v. CommissionerUnited States Tax Court · 1959
- JM Perry & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Michael Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
- World Pub. Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1948
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