Legal Opinion
United States v. John B. Beard and Helen B. Beard
Court of Appeals for the Ninth Circuit
Decided October 27, 1958No. 15560PublishedCited by 6 opinions
1Opinion of the Court
ORR, Circuit Judge.
Contending that certain income realized by appellee Beard, hereafter the taxpayer, was realized from sale of “property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business,” within the meaning of 1939 Internal Revenue Code, § 117(a) (1), 26 U.S.C.A. § 117(a) (1), the Commissioner made deficiency assessments in the sum of $36,519.29 plus interest, for the taxable years 1946 through 1950.
Taxpayer paid the deficiencies and brought suit in the trial court for its recovery. Findings were made and judgment entered in favor of…
2Cases cited6 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Stephen G. Achong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Pool v. CommissionerCourt of Appeals for the Ninth Circuit · 1957
- Beverly B. Bistline v. United StatesCourt of Appeals for the Ninth Circuit · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Robert E. Austin and Marian H. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Los Angeles Extension Company v. United States of America, Security First National Bank v. United StatesCourt of Appeals for the First Circuit · 1963
- United States v. Charles E. And Lois W. RosebrookCourt of Appeals for the Ninth Circuit · 1963
- F. M. Bistline and Anne Bistline, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1958
1 more not listed; retrieve them via the Exa API.