Legal Opinion
Bloomfield Ranch v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided April 20, 1948No. 11643PublishedCited by 5 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The Respondent determined that the Petitioners constituted an association taxable as a corporation under Section 3797(a) (3) Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, § 3797(a) (3), and claimed for the taxable year 1940 a deficiency of $6,-646.60 in income tax and $4,159.58 declared value excess profits tax.
The Petitioners, claiming that their organization is a partnership under Section 3797(a) (2) Internal Revenue Code, 1 and not a corporation, petitioned the Tax Court to redetermine the tax deficiency.
There is no dispute about the amounts. The Petitioners…
2Cases cited19 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- Tompkins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
14 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Arthur Rohman and Jevne Shepherd Rohman, as Co-Trustees of Ida S. Shepherd Trust v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Bolger v. CommissionerUnited States Tax Court · 1973
- Bolger v. CommissionerUnited States Tax Court · 1973
- Larson v. CommissionerUnited States Tax Court · 1976
- Larson v. CommissionerUnited States Tax Court · 1976