Legal Opinion
Loy D. Mercer v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 17, 1967No. 21239PublishedCited by 32 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States. That Court had jurisdiction of the case. (26 U.S.C. § 6213.) We have jurisdiction of the petition for review under 26 U.S.C. § 7482.
Petitioner Loy Mercer and his older brother Berle were raised on a cattle ranch in Nebraska, where they learned the rudiments of the cattle business. In 1957 Berle moved to Alaska with his family and a herd of cattle. He acquired a ranch in the interior of Alaska and began attempting to ranch for profit. Due to the severity of the climate the cattle he had brought…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Golanty v. CommissionerUnited States Tax Court · 1979
- Dunn v. CommissionerUnited States Tax Court · 1978
- Benz v. CommissionerUnited States Tax Court · 1974
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Independent Electric Supply, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1986
27 more not listed; retrieve them via the Exa API.