Legal Opinion
Hawaiian Gas Products v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided February 20, 1942No. 9833PublishedCited by 45 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The facts of this case were stipulated by the parties and found by the Board to be substantially as follows:
In 1933 the petitioner, an Hawaiian corporation, having its principal place of business in Honolulu, T. H., acquired certain real estate in the Territory of Hawaii which had an adjusted cost basis in its hands in 1937 of $44,979.48. November 2, 1937, the Territory of Hawaii filed an action in the Territorial Courts to condemn, in eminent domain proceedings, among other parcels of land, the above-mentioned real estate belonging to petitioner. The petitioner filed…
2Cases cited10 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Iowa v. McFarlandSupreme Court of the United States · 1884
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- Atlanta, K. & N. Ry. Co. v. Southern Ry. Co.Court of Appeals for the Sixth Circuit · 1904
- American Creameries Co. v. Armour & Co.Washington Supreme Court · 1928
5 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Richmond Elks Hall Ass'n v. Richmond Redevelopment AgencyCourt of Appeals for the Ninth Circuit · 1977
- Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Feinberg v. CommissionerUnited States Tax Court · 1966
40 more not listed; retrieve them via the Exa API.