Legal Opinion
Lord v. Territory of Hawaii
Court of Appeals for the Ninth Circuit
Decided November 8, 1935No. 7543PublishedCited by 6 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
In his territorial income tax return for 1930, apppellant, Edmund J. Lord, a resident of the territory of Hawaii, reported as his total income for that year $527,-598.20, against which he claimed deductions and exemptions amounting to $535,-943.78, thus showing no taxable net income, but a deficit of $8,345.58. Among the deductions claimed by appellant was an item of $406,569.98, received by him in 1930 from E. J. Lord, Limited, a Hawaiian corporation, hereinafter called “the corporation.” The territorial tax assessor disallowed this deduction and accordingly found that…
2Cases cited9 opinions
- Gray v. DarlingtonSupreme Court of the United States · 1872
- Hays v. Gauley Mountain Coal Co.Supreme Court of the United States · 1918
- Ewa Plantation Co. v. WilderCourt of Appeals for the Ninth Circuit · 1923
- Territory of Hawaii v. GayCourt of Appeals for the Ninth Circuit · 1931
- Yoshizawa v. HewittCourt of Appeals for the Ninth Circuit · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Herman S. Gumataotao v. Government of GuamCourt of Appeals for the Ninth Circuit · 1963
- Meyer v. Territory of HawaiiCourt of Appeals for the Ninth Circuit · 1947
- Ward v. BoothCourt of Appeals for the Ninth Circuit · 1952
- Candaso v. ManibusanCourt of Appeals for the Ninth Circuit · 1969
- Candaso v. ManibusanCourt of Appeals for the Ninth Circuit · 1969
1 more not listed; retrieve them via the Exa API.