Legal Opinion
Commissioner of Internal Revenue v. Raphael
Court of Appeals for the Ninth Circuit
Decided February 1, 1943No. 10138PublishedCited by 10 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Marguerite Cahn Raphael, a resident of France, hereafter called the taxpayer, petitions for a review of a decision of the United States Board of Tax Appeals, now named the Tax Court of the United States, and the Commissioner of Internal Revenue also petitions for a review of the same decision.
The petitions are considered together. They involve income taxes for the fiscal year ending January 31, 1940, upon moneys received by the taxpayer in the United States upon a judgment of the United States District Court for the Southern District of California claimed by the…
2Cases cited13 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- United States v. WurtsSupreme Court of the United States · 1938
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Andres Iglesias v. The United States of AmericaCourt of Appeals for the Second Circuit · 1988
- Wodehouse v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1948
- District of Columbia v. National Bank of WashingtonDistrict of Columbia Court of Appeals · 1981
5 more not listed; retrieve them via the Exa API.