Legal Opinion
Murphy Logging Co. v. United States
Court of Appeals for the Ninth Circuit
Decided May 15, 1967No. 20281PublishedCited by 22 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge:
Harry, Edward and Peter Murphy know the logging business pretty well. But in their apparent quest for federaL income tax savings, they have collided with the internal revenue service. .
The Brothers Murphy have operated as loggers in the timber lands of Oregon. *223for some time. Today considerable equipment is usually required in that sort of business.
Before the tax years in controversy, the Murphy brothers operated for a long time as a partnership. In 1958 they added a corporation. The partnership was called Murphy Timber Co. and the corporation was called Murphy Logging…
2Cases cited6 opinions
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- United States v. CornishCourt of Appeals for the Ninth Circuit · 1965
- Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Wilshire Holding Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. Wilshire Holding CorporationCourt of Appeals for the Ninth Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- A. R. Lantz Co., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Blum v. CommissionerUnited States Tax Court · 1972
- Estate of Leavitt v. CommissionerCourt of Appeals for the Fourth Circuit · 1989
17 more not listed; retrieve them via the Exa API.