Legal Opinion
Annabelle Candy Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 11, 1962No. 17576PublishedCited by 84 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is another tax case involving solely the allocation of the purchase price of certain corporation stock between asset value, good will, if any, and a covenant not to compete.
It involves the assessment of a deficiency in federal income tax for the years 1956 and 1957. The Commissioner mailed the notice of deficiency for the calendar years 1956 and 1957 in the amounts of $5,236.06 and $3,035.12, respectively, on July 14, 1959. Within ninety days, and on October 5, 1959, a petition for redetermination was filed with the Tax Court under the provisions of Section 6213 of…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Commissioner of Internal Revenue v. Gazette Tel. Co.Court of Appeals for the Tenth Circuit · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Major v. CommissionerUnited States Tax Court · 1981
- KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
- Lemery v. CommissionerUnited States Tax Court · 1969
79 more not listed; retrieve them via the Exa API.