Legal Opinion
Casy O'Brien and Dorotha O'Brien v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 23, 1963No. 17938PublishedCited by 4 opinions
1Opinion of the Court
HAMLIN, Circuit Judge.
Casy and Dorotha O’Brien filed a petition in the Tax Court to review a determination of deficiency by the Commissioner of Internal Revenue, respondent herein, covering joint returns for the calendar years 1955, 1956 and 1957. The Tax Court found in favor of respondent, and a timely appeal was taken to this court.
The facts show that the petitioners, Casy and Dorotha O’Brien, are husband and wife. 1 During the period from 1948 through 1952, petitioner operated a business known as Casy’s Feed & Seed Store in Redding, California. In July, 1949, a fire destroyed the inventory…
2Cases cited4 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Hoover Motor Express Co. v. United StatesSupreme Court of the United States · 1958
- Richey v. CommissionerUnited States Tax Court · 1959
- Wusich v. CommissionerUnited States Tax Court · 1960
3Cited by4 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- B. C. Cook & Sons, Inc. v. CommissionerUnited States Tax Court · 1972
- B. C. Cook & Sons, Inc. v. CommissionerUnited States Tax Court · 1972
- Bixby v. CommissionerUnited States Tax Court · 1972