Legal Opinion
Frank H. Gilbert and Hazel P. Peterson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 15, 1957No. 15163_1PublishedCited by 13 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
Frank H. Gilbert and his wife, now Hazel P. Peterson, filed a joint income tax return for the calendar year 1949, in which the profit on a sale of certain stock was reported on the installment basis. The Commissioner of Internal Revenue thereafter determined that the profit could not be so reported, and notified the taxpayers of a tax deficiency in the amount of $47,603.77. In a deficiency redetermination proceeding initiated Tax Court of the the ruling of the by the taxpayers, the United States upheld commissioner. On this review of the tax court’s decision, the cnly…
2Cases cited2 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. Public Utilities CommissionSupreme Court of the United States · 1953
3Cited by13 opinions
- International Telephone and Telegraph Corporation v. General Telephone & Electronics Corporation and Hawaiian Telephone CompanyCourt of Appeals for the Ninth Circuit · 1975
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Natural Resources Defense Council, Inc., a Non-Profit New York Corporation v. United States Environmental Protection AgencyCourt of Appeals for the Ninth Circuit · 1974
- Louis L. Gowans and Helen T. Gowans, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Tilford v. CommissionerUnited States Tax Court · 1980
8 more not listed; retrieve them via the Exa API.