Legal Opinion
California Iron Yards Co. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided February 9, 1931No. 5962PublishedCited by 16 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
The petitioner seeks to review the action of the Board of Tax Appeals in affirming an order of the Commissioner of Internal Revenue fixing a deficiency tax of the petitioner for the years 1918, 1919, and 1920. The principal question in the ease involves the validity and effect of a waiver of January 16, 1925. This waiver was signed more than five years after the return made by the- petitioner for the year 1919, and it is contended by the petitioner that, in as much'as this waiver was executed more than five years after return, and therefore after the limitation for…
2Cases cited16 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Taubel-Scott-Kitzmiller Co. v. FoxSupreme Court of the United States · 1924
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Stange v. United StatesSupreme Court of the United States · 1931
- United States v. HerronSupreme Court of the United States · 1874
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Janeway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- Lodi Iron Works, Inc. v. CommissionerUnited States Tax Court · 1958
- Emerald Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- Condo v. CommissionerUnited States Tax Court · 1977
11 more not listed; retrieve them via the Exa API.