Legal Opinion
Commissioner of Internal Revenue v. Hind
Court of Appeals for the Ninth Circuit
Decided October 13, 1931No. 6239PublishedCited by 21 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
This is an appeal from an order entered by the Board of Tax Appeals November 13, 1929. 18 B. T.A. 96.
Hind, Rolph & Co. was a partnership doing business in San Francisco, Cal. On April 1,1918, it filed its income tax return for 1917, and on July 20, 1918, the Commissioner of Internal Revenue assessed a tax thereon of $23,794.48. This tax was paid. In December, 1921, the Commissioner assessed an additional tax of $199,611.29, notice of which was given and payment demanded on January 14, 1922. Thereupon claim in abatement was filed.
On February 25,1926, a waiver extending…
2Cases cited9 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- French v. EdwardsSupreme Court of the United States · 1872
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- John Walsonavich, Individually and Trading as Service Electric Company v. United StatesCourt of Appeals for the Third Circuit · 1964
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
16 more not listed; retrieve them via the Exa API.