Legal Opinion
Royal Packing Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 31, 1927No. 5103PublishedCited by 62 opinions
1Opinion of the Court
DIETRICH, Circuit Judge.
This is a writ of error brought to review a decision of the United States Board of Tax Appeals in which the Board held the plaintiff liable in the sum of $9,792.85, for a deficiency tax for the fiscal year ending January 31, 1919. The only question is whether, in computing the tax for that year, the taxpayer was entitled to a deduction of $15,000 for loss alleged to have been sustained upon stock it owned in the Universal Packing Company. After a hearing, the Board entered the following record:
“This proceeding is an appeal from the Commissioner’s determination of a…
2Cases cited7 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- United States v. G. Falk & BrotherSupreme Court of the United States · 1907
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
2 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
57 more not listed; retrieve them via the Exa API.