Legal Opinion
James F. Waters, Inc. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided March 19, 1947No. 11252PublishedCited by 17 opinions
1Opinion of the Court
HEALY, Circuit Judge.
This case is here on review of a decision of the Tax Court sustaining the Commissioner’s determination of deficiencies in income tax, declared value excess profits tax, and excess profits tax for the calendar year 1941.
The taxpayer is a dealer in automobiles. In 1938 it acquired certain insurance policies written on the life of its president, who was also its principal stockholder, these policies having been originally taken out by the president in his own right. In 1935 the insured had transferred, the policies -to another corporation which he controlled, in…
2Cases cited24 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Lynch v. United StatesSupreme Court of the United States · 1934
19 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Corn Products Refining Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Stimson Mill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1947
- George Kemp Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
12 more not listed; retrieve them via the Exa API.