Legal Opinion
Greene-Haldeman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 9, 1960No. 16568PublishedCited by 18 opinions
1Opinion of the Court
CROCKER, District Judge.
This is a petition for review of a decision by the Tax Court, which upheld a determination of deficiency made by the Commissioner [Greene-Haldeman v. Commissioner, 1959, 31 T.C. 134] involving Greene-Haldeman’s (i. e. “taxpayer’s”) fiscal years 1949 through 1952. Jurisdiction is vested in this Court by virtue of the provisions of Section 7482 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7482.
For purposes of this opinion the pertinent facts may be summarized as follows:
Taxpayer is a California corporation with its principal place of business in Los Angeles,…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Philber Equipment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Lundgren v. FreemanCourt of Appeals for the Ninth Circuit · 1962
- American Can Co. v. CommissionerUnited States Tax Court · 1961
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
- Travelers Insurance Company, a Corporation v. Peerless Insurance Company, a CorporationCourt of Appeals for the Ninth Circuit · 1961
13 more not listed; retrieve them via the Exa API.