Legal Opinion
American Pacific Whaling Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 7, 1935No. 7365PublishedCited by 5 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Petitioner seeks a review of the decision of the Board of Tax Appeals affirming the determination by the Commissioner of Internal Revenue of a deficiency in the income tax of petitioner for the year 1926 in the amount of $6,043.28.
*614Petitioner, a South Dakota corporation whose name prior to October, 1926, was North Pacific Sea Products Company, and the American Pacific Whaling Company, a Washington corporation, hereinafter, called the Washington company, were affiliated and rendered consolidated income tax returns for the years 1923,1924, and 1925. For these years the…
2Cases cited5 opinions
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Lucas v. Sterling Oil & Gas Co.Court of Appeals for the Sixth Circuit · 1933
- Moore v. Los Lugos Gold MinesWashington Supreme Court · 1933
- Autosales Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Rasmusson v. Eddy's Steam Bakery, Inc.Court of Appeals for the Ninth Circuit · 1932
3Cited by5 opinions
- Millette & Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- France Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Davis Bros. Restaurant, Inc. v. CommissionerUnited States Tax Court · 1973
- American Pac. Whaling Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1938
- Davis Bros. Restaurant, Inc. v. CommissionerUnited States Tax Court · 1973