Legal Opinion
Case v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 14, 1939No. 8945PublishedCited by 23 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals, entered February 18, 1939, approving the determination of the respondent Commissioner of Internal Revenue of a $2,241.44 deficiency in petitioner’s income tax for the year 1928 and a penalty of $560.36 for failure to file an income tax return for the same year.
On July 2, 1928, the taxpayer was the owner of 85 shares of the capital stock of Peckham-Case Company, a corporation engaged in the furniture and undertaking business with five stores located in Idaho. The remaining stock of said corporation,…
2Cases cited8 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Douglas v. WillcutsSupreme Court of the United States · 1935
- United States v. PhellisSupreme Court of the United States · 1921
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- United States v. HendlerSupreme Court of the United States · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Mills Estate, Inc. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Mills Estate, IncCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. BaertschiCourt of Appeals for the Sixth Circuit · 1969
- Stephens, Inc., and Cross-Appellant v. United States of America, and Cross-AppelleeCourt of Appeals for the Eighth Circuit · 1972
18 more not listed; retrieve them via the Exa API.