Legal Opinion
Commissioner v. Freuler
Court of Appeals for the Ninth Circuit
Decided January 9, 1933No. 6835PublishedCited by 9 opinions
1Opinion of the Court
CAVANAH, District Judge.
This is an appeal taken; by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals which held that there was only a deficiency of $95.61 in income tax to be paid by respondent, administrator of the estate of Louise P. V. Whit-comb, deceased, for the fractional last year 1921. The amount of the tax involved ivas $723.60, of which respondent contested $675.-77, which was sustained by the Board, leaving $627.99 now in controversy.
In 1889, A. C. Whitcomb died, leaving a will devising his estate in trust to bo paid to his widow, tho decedent,…
2Cases cited6 opinions
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Hubbell v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- Codman v. MilesCourt of Appeals for the Fourth Circuit · 1928
- Codman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
- Kaufmann v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Evans v. OckershausenCourt of Appeals for the D.C. Circuit · 1938
- Tooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Raffety v. ParkerCourt of Appeals for the Eighth Circuit · 1957
- Burnet v. WhitcombCourt of Appeals for the D.C. Circuit · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
4 more not listed; retrieve them via the Exa API.