Legal Opinion
Commissioner of Internal Revenue v. Peterman
Court of Appeals for the Ninth Circuit
Decided April 4, 1941No. 9546PublishedCited by 23 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The respondents filed separate petitions in the United States Board of Tax Appeals for redetermination of an asserted deficiency in the income tax of each for the calendar year 1936. The four petitions were consolidated for hearing and decision in the Board of Tax Appeals, and the facts stipulated. The Board rendered a memorandum opinion, which is not reported. Only a part of each asserted deficiency was in controversy, and as to that part the Board found in favor of the taxpayers, and the decisions were entered substantially reducing each asserted deficiency. Petition…
2Cases cited17 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Helvering v. HammelSupreme Court of the United States · 1941
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Freeland v. CommissionerUnited States Tax Court · 1980
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Ebben v. CommissionerCourt of Appeals for the Ninth Circuit · 1986
- Hawaiian Gas Products v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
- United States ex rel. Humble Oil & Refining Co. v. Fidelity & Casualty Co. of New YorkCourt of Appeals for the Fourth Circuit · 1968
18 more not listed; retrieve them via the Exa API.