Legal Opinion
Easson v. Commissioner
Court of Appeals for the Ninth Circuit
Decided September 8, 1961No. 17170PublishedCited by 23 opinions
1Opinion of the Court
BARNES, Circuit Judge.
The Tax Court had jurisdiction to hear taxpayer’s1 petition to redetermine a deficiency asserted by the Commissioner (§ 272(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272(a)). This court has jurisdiction on appeal (§ 7482, Internal Revenue Code of 1954, 26 U.S.C.A. § 7482).
In 1952 taxpayer owned and operated an apartment house in Portland, Oregon. On June 19, 1952, taxpayer encumbered the apartment house with a $250,000 mortgage, taxpayer himself signing and assuming personal liability on the notes underlying the mortgage. In October of 1952, taxpayer formed…
2Cases cited7 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- 62 Cases of Jam v. United StatesSupreme Court of the United States · 1951
- United States v. HendlerSupreme Court of the United States · 1938
- Parker v. DelaneyCourt of Appeals for the First Circuit · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Furman v. CommissionerUnited States Tax Court · 1966
- Natural Resources Defense Council, Inc., a Non-Profit New York Corporation v. United States Environmental Protection AgencyCourt of Appeals for the Ninth Circuit · 1974
- Estate of Stoll v. CommissionerUnited States Tax Court · 1962
- Estate of Parshelsky v. CommissionerCourt of Appeals for the Second Circuit · 1962
- Donald J. Peracchi Judith E. Peracchi v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
18 more not listed; retrieve them via the Exa API.