Legal Opinion
Doernbecher Mfg. Co. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided December 13, 1935No. 7777PublishedCited by 20 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals sustaining the proposed deficiency assessment of income tax to the Doernbecher Manufacturing Company, a corporation hereinafter referred to as the petitioner, and St. Johns Investment Company for the years 1922 to 1930, inclusive. There are two points involved on the appeal. The first relates to each of the taxable years, and is as to whether or not the salaries which were paid fay the corporation to its officers were ordinary and necessary expenses to be deducted, from the gross income of the petitioner in…
2Cases cited16 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Helvering v. RankinSupreme Court of the United States · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1936
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- In Re Federated Department Stores, Inc.United States Bankruptcy Court, S.D. Ohio · 1992
- Sportwear Hosiery Mills v. CommissionerCourt of Appeals for the Third Circuit · 1942
- Tobacco Products Export Corp. v. CommissionerUnited States Tax Court · 1952
15 more not listed; retrieve them via the Exa API.