Legal Opinion
H. Liebes & Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 14, 1937No. 8366PublishedCited by 73 opinions
1Opinion of the Court
HANEY, Circuit Judge.
The Board of Tax Appeals decided that there was a deficiency in the income tax paid by petitioner for the fiscal year ending January 31, 1930, in the sum of $11,-906.43. Petitioner filed a petition asking review by this court of that decision.
Certain facts related in Whitelaw v. United States (D.C.Cal.) 9 F. (2d) 103, are helpful, historically, to an understanding of the facts before us. After the United States had purchased Alaska from Russia, these two countries divided jurisdiction as to taking seals in the Bering Sea between them, and each government claimed to have…
2Cases cited40 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
35 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Swastika Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1941
68 more not listed; retrieve them via the Exa API.