Legal Opinion
Wallace v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 17, 1944No. 10547, 10548PublishedCited by 41 opinions
1Opinion of the Court
McCORMICK, District Judge.
These are two petitions for review of decisions of the Tax Court which sustained rulings of the respondent-commissioner disallowing deductions claimed by petitioners, respectively, and in consequence adjudging deficiencies against the respective petitioners in their income taxes for the year 1939.
The petitions have been consolidated and heard upon a single printed record and this opinion will suffice to determine both reviews.
The total amount of deductions in controversy, one-half of which has been claimed by each of the petitioners on his or her separate federal…
2Cases cited20 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Armstrong Paint & Varnish Works v. Nu-Enamel Corp.Supreme Court of the United States · 1938
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Johnson v. CommissionerUnited States Tax Court · 1947
36 more not listed; retrieve them via the Exa API.