Legal Opinion
Seufert Bros. Co. v. Lucas
Court of Appeals for the Ninth Circuit
Decided October 13, 1930No. 5862PublishedCited by 24 opinions
1Opinion of the Court
WEBSTER, District Judge.
This proceeding involves income and profit taxes for the year 1920 and comes here on petition to review an order of the Board of Tax Appeals. The opinion of the board will be found in 14 B. T. A. 1023. The pertinent facts as found by the board are these: The petitioner, an Oregon corporation, is engaged in the fruit and fish canning and packing business in Seufert, Or., and in connection with its plant owns and operates extensive fruit orchards, for the irrigation of which ditches, canals, and pipe lines had been constructed and installed. • Extensive buildings,…
2Cases cited1 opinion
- Gatliff Coal Co. v. LucasCourt of Appeals for the D.C. Circuit · 1929
3Cited by24 opinions
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Trapp v. Metropolitan Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
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