Legal Opinion
McCarthy Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 9, 1935No. 7638PublishedCited by 28 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
According to a formal stipulation of facts filed before the Board of Tax Appeals in the instant case, the petitioner, within the time required by law, filed income tax returns for the years 1923, 1924, 1925, and 1926, and paid the income taxes shown to be due by such returns. Only the taxes for 1924, 1925, and 1926 are here in question.
On or before February 1, 1929, the petitioner executed a waiver extending the time within which any income taxes found to be due for the years 1924-1925 might be assessed to December 31, 1929.
During the year 1929, the internal revenue…
2Cases cited28 opinions
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Stange v. United StatesSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Williams v. KiddCalifornia Supreme Court · 1915
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
23 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. PriceSupreme Court of the United States · 1960
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Gunderson Bros. Engineering Corp. v. CommissionerUnited States Tax Court · 1964
- Moore v. Cleveland Ry. Co.Court of Appeals for the Sixth Circuit · 1940
23 more not listed; retrieve them via the Exa API.