Legal Opinion
Commissioner of Internal Revenue v. Plestcheeff
Court of Appeals for the Ninth Circuit
Decided November 18, 1938No. 8726, 8727PublishedCited by 23 opinions
1Opinion of the Court
HANEY, Circuit Judge.
The Commissioner of Internal Revenue has filed a petition to review a decision of the Board of Tax Appeals which permitted *63respondents in their income tax return for the year 1932, to deduct the amount of taxes paid during that year on real property acquired by respondents under a devise in 1931.
Respondents were, at times material herein, husband and wife. On April 5, 1931, the wife’s father died, leaving a will, by the terms of which real estate in Washington was devised to the wife. A decree, in the probate proceeding, confirmed the devise on December 31, 1931. The…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Bethany Presbyterian Church v. City of SeattleWashington Supreme Court · 1929
- Welch v. KerckhoffCourt of Appeals for the Ninth Circuit · 1936
- Clizer v. KraussWashington Supreme Court · 1910
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Transnational Insurance Company v. RosenlundDistrict Court, D. Oregon · 1966
- Citizens Nat. Trust & S. Bank of Los Angeles v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Fasken v. CommissionerUnited States Tax Court · 1979
- Greyhound Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
18 more not listed; retrieve them via the Exa API.