Legal Opinion
Commissioner v. Stimson Mill Co.
Court of Appeals for the Ninth Circuit
Decided July 27, 1943No. 10202PublishedCited by 6 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
On June 28, 1940, the Commissioner mailed to the taxpayer a notice of a deficiency of $380 in its income tax for 1938. On August 19, 1940, the taxpayer filed a petition with the Board of Tax Appeals for a redetermination of the deficiency. On January 27, 1942, the Board entered its decision, finding no deficiency in income tax for 1938. The case is brought to this court on the Commissioner’s petition for review.
All the facts were stipulated, and were found by the Board as stipulated. In 1930 the taxpayer transferred cut-over timberland to Second Holding Corporation in…
2Cases cited2 opinions
- Childers v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Commissioner of Internal Revenue v. BrysonCourt of Appeals for the Ninth Circuit · 1935
3Cited by6 opinions
- M. O. S. Corporation v. John I. Haas Co., Inc.Court of Appeals for the Ninth Circuit · 1967
- Jones v. District of ColumbiaDistrict of Columbia Court of Appeals · 1956
- Cherry-Burrell Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Dessar v. Bank Of America National Trust And Savings AssociationCourt of Appeals for the Ninth Circuit · 1965
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970
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