Legal Opinion
Black v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 27, 1940No. 9385Published
1Opinion of the Court
114 F.2d 355 (1940)
BLACK
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 9385.
Circuit Court of Appeals, Ninth Circuit.
July 27, 1940.
Robt. T. Jacob and Ashley Greene, both of Portland, Or., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Edward H. Horton, and Carlton Fox, Sp. Assts. to Atty. Gen., for respondents.
Before GARRECHT, HANEY, and HEALY, Circuit Judges.
HEALY, Circuit Judge.
The case is here on petition to review an order of the Board of Tax Appeals assessing deficiencies in petitioner's income taxes for the years 1934 and 1935.
Petitioner was married in 1901. Thereafter…
2Cases cited37 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
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