Legal Opinion
Daily Journal Co. v. Com'r of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 29, 1943No. 10240PublishedCited by 17 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Petitioning corporation seeks our review of an order of the Board of Tax Appeals, now called Tax Court of the United States, sustaining deficiencies in its income taxes for the years 1936, 1937 and 1938, asserted by the Commissioner of Internal Revenue because of a disallowance of a deduction from its gross income of a portion of the salary of its president. The ground of the decision is that a portion of the president’s services was rendered to another corporation and not as petitioner’s agent, and therefore not deductible. Hence (a) the true annual taxable incomes are…
2Cases cited7 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. PyneSupreme Court of the United States · 1941
- City Bank Farmers Trust Co. v. HelveringSupreme Court of the United States · 1941
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lagreide v. CommissionerUnited States Tax Court · 1954
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
- Groetzinger v. CommissionerUnited States Tax Court · 1984
- Edward Folker v. James W. Johnson, Individually and as a Former Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- R. J. Nicoll Co. v. CommissionerUnited States Tax Court · 1972
12 more not listed; retrieve them via the Exa API.