Legal Opinion
Sunset Scavenger Co. v. Commissioner of Internal Rev.
Court of Appeals for the Ninth Circuit
Decided June 8, 1936No. 7999PublishedCited by 27 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Petitions for review of the decisions of the Board of Tax Appeals in three proceedings, which were consolidated before the Board, have been filed by the Commissioner and Sunset Scavenger Company, Inc., hereinafter referred to as petitioner.
Petitioner is a corporation and claimed exemption from taxation for the years 1927, 1928, and 1929, under Revenue Act of 1926, ch. 27, § 231 (12), 44 Stat. 40, 26 U.S.C.A. § 103 note. The Commissioner determined that petitioner was not exempt from taxation and his determination was upheld by the Board. Petitioner asks review of this…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Poe v. SeabornSupreme Court of the United States · 1930
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
20 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
22 more not listed; retrieve them via the Exa API.