Legal Opinion
United States v. Pettigrew
Court of Appeals for the Ninth Circuit
Decided January 27, 1936No. 7693PublishedCited by 12 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
The government appeals from a judgment in favor of appellee, Percy Pettigrew, for the sum of $3,424.99, the same being income taxes alleged to be illegally and erroneously assessed for the year 1928. The facts are not' in dispute and may be briefly summarized as follows:
Plaintiff, Pettigrew, on March 15, 1929, returned a net income for 1928 of $78,-780.93. Of this total $1,215 represented fees and salary paid plaintiff in return for personal services rendered as a corporation director. The balance represented profits resulting from plaintiff’s dealings in securities and…
2Cases cited9 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
- Alameda Inv. Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1929
- Buttolph v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
- Lucas v. St. Louis National Baseball ClubCourt of Appeals for the Eighth Circuit · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
- Wissner v. WissnerCalifornia Court of Appeal · 1949
- Binder v. WelchCourt of Appeals for the Ninth Circuit · 1939
- Ford v. CommissionerUnited States Tax Court · 1952
- O'Rourke v. CommissionerCourt of Appeals for the Ninth Circuit · 1936
7 more not listed; retrieve them via the Exa API.