Legal Opinion
Bear Gulch Water Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided January 13, 1941No. 9503PublishedCited by 24 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner, Bear Gulch Water Company, a California corporation, had a net income of $50,099.61 in 1933 and a net income of $55,605.36 in 1934, but paid no federal income tax in either year, its contention being that its income was exempt from federal taxation. Rejecting this contention, respondent, the Commissioner of Internal Revenue, determined that petitioner owed a tax of $6,888.70 for 1933 and a tax of $7,645.74 for 1934. Respondent' was sustained by the Board of Tax Appeals. 40 B. T. A. 1281. The Board’s decision is here for review.
Petitioner contends that its…
2Cases cited16 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Burnet v. LeiningerSupreme Court of the United States · 1932
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Squire v. Students Book CorpCourt of Appeals for the Ninth Circuit · 1951
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- Ralph H. Eaton Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
19 more not listed; retrieve them via the Exa API.