Legal Opinion
Harvey v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 3, 1949No. 11823PublishedCited by 9 opinions
1Opinion of the Court
ORR, Circuit Judge.
Petitioners, as husband and wife,, made income tax returns for the years 1939, 1940 and 1941. The Commissioner of Internal Revenue determined a deficiency and the Tax Court was petitioned for a re-determination. That court sustained the Commissioner’s determination.
Petitioner, Leo M. Harvey, to whom we will hereinafter refer as petitioner, is an inventor. He has been successful in the round wire tying and fiat band strapping and tying fields.
Beginning with the year 1930 and continuing to March 21,1938, the Gerrard Company was licensed to manufacture wire tying machines…
2Cases cited7 opinions
- Dreymann v. Comm'rUnited States Tax Court · 1948
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- WD Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Fackler v. CommissionerUnited States Board of Tax Appeals · 1941
- Hanby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hofferbert, Collector of Internal Revenue v. BriggsCourt of Appeals for the Fourth Circuit · 1949
- Harden v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Williamson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Commissioner v. Estate of DonnellCourt of Appeals for the Fifth Circuit · 1969
- Evans v. KavanaghDistrict Court, E.D. Michigan · 1949
4 more not listed; retrieve them via the Exa API.