Legal Opinion
Aronson v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 7, 1938No. 8624Published
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner, Daniel Aronson, as guardian of Herbert Heilman Aronson and Marco Heilman Aronson, minors, seeks reversal of two decisions1 2of the Board of Tax Appeals which determined that there were deficiencies aggregating $12,391.04 in respect of taxes on said minors’ income for the calendar year 1929. The deficiencies were held to have resulted from failure to report as income, and pay taxes on, gains derived from the exchange of 936 shares2 of stock of Merchants National Trust & Savings Bank of Los Angeles for a like number of depositary certificates issued by Title…
2Cases cited8 opinions
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
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