Legal Opinion

Moffatt v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided May 31, 1966No. Nos. 19674-19680PublishedCited by 1 opinion

1Opinion of the Court

BARNES, Circuit Judge:

These consolidated cases appear before us on a petition to review decisions of the Tax Court. (42 T.C. 558 (1964).) The Tax Court upheld the Commissioner’s assessment of deficiencies in taxpayers’ federal income tax returns for the taxable years 1958 and 1959. Our jurisdiction to entertain this petition is conferred by Sections 7482 and 7483 of the Internal Revenue Code of 1954.

One basic question involving the corporate tax provisions of the Internal Revenue Code of 1954 is presented for our consideration. We must determine whether distributions by the corporation,…

2Cases cited7 opinions

Moffatt v. CommissionerUnited States Tax Court · 1964
C. T. Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
Arctic Ice Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1931
Commissioner of Internal Revenue v. First Nat. BankCourt of Appeals for the Third Circuit · 1939
Pillar Rock Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937

2 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

John G. Moffatt v. Commissioner of Internal Revenue, Mary E. Moffatt v. Commissioner of Internal Revenue, John G. Moffatt and Mary E. Moffatt v. Commissioner of Internal Revenue, Frank E. Nichol v. Commissioner of Internal Revenue, Ruth H. Nichol v. Commissioner of Internal Revenue, Frank E. Nichol and Ruth H. Nichol v. Commissioner of Internal Revenue, George C. Murray and Anna Mae Murray v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966