Legal Opinion
Cole v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 20, 1935No. 7477Published
1Opinion of the Court
81 F.2d 485 (1935)
COLE
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 7477.
Circuit Court of Appeals, Ninth Circuit.
December 20, 1935.
Bouchard & Brady, of Los Angeles, Cal. (Joseph D. Brady, of Los Angeles, Cal., of counsel), for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, F. A. LeSourd, and F. W. Dewart, Sp. Assts. to the Atty. Gen., for respondent.
Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.
GARRECHT, Circuit Judge.
On or about March 15, 1930, there was filed with the collector of internal revenue at Los Angeles, on form 1040 of the Treasury Department Internal Revenue…
2Cases cited17 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- McFeely v. CommissionerSupreme Court of the United States · 1935
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