Legal Opinion
Pacific Southwest R. Co. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided June 8, 1942No. 10037PublishedCited by 23 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Petitioner, a Delaware corporation doing business in California, seeks review of a decision of the Board of Tax Appeals denying deductions from its gross incomes for the calendar tax years 1936 and 1937 (a) of dividends declared and- paid out by it to its preferred stockholders during said years; (b) for the discount at which its preferred stock was sold, and (c)for the premiums. paid on the redemption of the stock.
*817(a) Taxpayer’s payment of moneys to stockholders declared and paid to them as dividends.
The securities upon which the moneys were paid out by the taxpayer…
2Cases cited11 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
- White v. United StatesSupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Miele v. CommissionerUnited States Tax Court · 1971
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- John Wanamaker Philadelphia v. Com'r of Int. RevenueCourt of Appeals for the Third Circuit · 1943
18 more not listed; retrieve them via the Exa API.