Legal Opinion
Pillar Rock Packing Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 21, 1937No. 8345PublishedCited by 9 opinions
1Opinion of the Court
HANEY, Circuit Judge.
The petition presented, asks review of a decision of the Board of Tax Appeals, sustaining respondent’s determination that there was a deficiency in the income tax paid by peitioner for the year 1930, in the sum of $4,087.46.
The facts found by the Board are not in dispute.
Prior to June 1, 1926, the petitioner, a corporation, owned and operated a fish cannery at Pillar Rock, Wash., and subsequent to that date it leased its cannery to the Pillar Rock Company, a partnership, which thereafter operated it.
All but three of the members of the partnership held stock in the…
2Cases cited1 opinion
- Western Industries Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
3Cited by9 opinions
- Wilson v. CommissionerUnited States Tax Court · 1966
- John G. Moffatt v. Commissioner of Internal Revenue, Mary E. Moffatt v. Commissioner of Internal Revenue, John G. Moffatt and Mary E. Moffatt v. Commissioner of Internal Revenue, Frank E. Nichol v. Commissioner of Internal Revenue, Ruth H. Nichol v. Commissioner of Internal Revenue, Frank E. Nichol and Ruth H. Nichol v. Commissioner of Internal Revenue, George C. Murray and Anna Mae Murray v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- National Bank of Commerce of Norfolk v. United StatesDistrict Court, E.D. Virginia · 1958
- Boyd Gaming Corp. v. CommissionerUnited States Tax Court · 1997
- Virginia Stevedoring Corp. v. CommissionerUnited States Tax Court · 1958
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