Legal Opinion

Spreckels v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided February 14, 1939No. 8942Published

1Opinion of the Court

101 F.2d 721 (1939)

SPRECKELS

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 8942.

Circuit Court of Appeals, Ninth Circuit.

February 14, 1939.

Walter Slack, of San Francisco, Cal., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, John A. Gage, and Edward F. McMahon, Spec. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

MATHEWS, Circuit Judge.

Petitioner, Adolph Bernard Spreckels, seeks reversal of a decision of the Board of Tax Appeals[1] which determined that there was a deficiency of $3,886.11 in respect of petitioner's income tax for the calendar…

2Cases cited13 opinions

  1. Blair v. CommissionerSupreme Court of the United States · 1937
  2. Freuler v. HelveringSupreme Court of the United States · 1934
  3. Irwin v. GavitSupreme Court of the United States · 1925
  4. Helvering v. ButterworthSupreme Court of the United States · 1933
  5. Letts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936

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