Legal Opinion
Estate of Walburga Hedrick v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 6, 1969No. 20005_1PublishedCited by 6 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge:
This tax case has its roots in a lease made by Walburga Oesterreich, later Walburga Hedrick, with Wilshire Amusement Corporation, predecessor of Wilshire Holding Corporation. The lease was for 68 years and dated September 11, 1929. At the end of the term, there was an option to acquire the property for a ten dollar payment.
A prerequisite for the reading of this opinion is a familiarity with the prior opinions on this same lease:
Commissioner v. Wilshire Holding Corp., 9 Cir., 244 F.2d 904;
Commissioner v. Wilshire Holding Corp., 9 Cir., 262 F.2d 51;
Commissioner v.…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Wilshire Holding Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. Wilshire Holding CorporationCourt of Appeals for the Ninth Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Los Angeles Unified School District v. United States District Court for the Central District of CaliforniaCourt of Appeals for the Ninth Circuit · 1981
- Universal Drilling Co., Inc. v. United StatesDistrict Court, E.D. Louisiana · 1976
- Estate of Hedrick v. CommissionerUnited States Tax Court · 1969
- Estate of Walburga Hedrick, Deceased, AKA Walburga Oesterreich, Ray Bert Hedrick v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Hedrick v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.