Legal Opinion
American Box Shook Export Ass'n v. Commissioner of IR
Court of Appeals for the Ninth Circuit
Decided June 27, 1946No. 11115PublishedCited by 7 opinions
1Opinion of the Court
BONE, Circuit Judge.
Here for review is a decision of the Tax Court, reported in 4 T.C. 758, which sustained a determination by respondent Commissioner that there were deficiencies in petitioner’s income and excess profits taxes for the fiscal year which ended May 31, 1941.
Petitioner is an association, formed under the general corporation laws of California, to export box shook for its stockholders who are companies engaged in the manufacture or distribution of lumber products. Petitioner asserts that it bought its shook from its stockholders under an agreement with them for what, in effect,…
2Cases cited16 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Sunset Scavenger Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- Fruit Growers Supply Co. v. CommissionerUnited States Board of Tax Appeals · 1930
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Mississippi Valley Portland Cement Company v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Southwest Hardware Co. v. CommissionerUnited States Tax Court · 1955
- Associated Grocers of Alabama, Inc. v. WillinghamDistrict Court, N.D. Alabama · 1948
- Peninsula Light Company, Inc., a Mutual Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1977
2 more not listed; retrieve them via the Exa API.