Legal Opinion
Richards v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 20, 1936No. 7835PublishedCited by 77 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Petitioner asks this court to review a decision of the Board of Tax Appeals upholding the Commissioner’s decision that certain real property owned by petitioner and his wife was not a “capital asset” and that therefore the joint income tax return of petitioner and wife showed a deficiency inasmuch as the return filed included the amount received from the sale of this real property as a capital gain.
Petitioner seeks to bring the income received under the provisions of the Revenue Acts of 1926 and 1928, the returns in question being for the years 1927 and 1928. The…
2Cases cited17 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Helvering v. RankinSupreme Court of the United States · 1935
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Karnuth v. United States Ex Rel. AlbroSupreme Court of the United States · 1929
12 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Greenspon v. CommissionerUnited States Tax Court · 1954
72 more not listed; retrieve them via the Exa API.