Legal Opinion
Advance Truck Company, a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 19, 1958No. 16024PublishedCited by 13 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
The question presented by this petition for review of a decision of the Tax Court of the United States is whether petitioner’s income for federal income tax purposes for the year 1950 is to be computed according to the straight accrual method of accounting, or by a method of accounting which is partly cash receipts and disbursements and partly accrual.
Specifically, the problem is whether amounts received by the petitioner in 1950 for services rendered in 1949 are in-cludable in 1950 income.
The facts are not in dispute, and may be summarized from the stipulations of…
2Cases cited7 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. SchuylerCourt of Appeals for the Second Circuit · 1952
- Commissioner of Internal Revenue v. FrameCourt of Appeals for the Third Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Pursell v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
- Stanford R. Brookshire and Wife, Edith M. Brookshire, and Voris G. Brookshire, and Wife, Helen M. Brookshire v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Brookshire v. CommissionerUnited States Tax Court · 1959
- George D. Prather and Mable E. Prather v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
8 more not listed; retrieve them via the Exa API.