Legal Opinion
Ambassador Petroleum Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided February 5, 1936No. 7478PublishedCited by 14 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
In the present petition to review there are involved income taxes for the calendar year 1925 amounting to $5,972.35, as redetermined in a decision of the Board of Tax Appeals. See 28 B.T.A. 868.
The entire deficiency redetermined by the Board was $6,734.98. In his assignments of error, however, the petitioner asserts that the Board “erred in finding that there was any deficiency for the taxable year in excess of $762.63.” This leaves $5,972.35 as the amount in controversy.
In arriving at the deficiency involved herein, the respondent determined that the “gross income…
2Cases cited9 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Van Antwerp v. United StatesCourt of Appeals for the Ninth Circuit · 1937
- Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Santa Monica Mountain Park Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1938
- Commissioner of Internal Revenue v. Wilshire Oil Co.Court of Appeals for the Ninth Circuit · 1938
9 more not listed; retrieve them via the Exa API.