Legal Opinion
Woodall v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 28, 1939No. 9072PublishedCited by 2 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The respondent assessed deficiencies in petitioner’s income tax for the calendar years 1932 and 1933 in the amounts of $11,-531.68 and $3,864.37, respectively, and petitioner filed petition for redetermination by the Board of Tax Appeals. The Board made findings of fact and rendered an opinion. 38 B.T.A. 97. its decision, which we are asked to review, upheld the Commissioner.
The petitioner and Thomas S. Gallery, a resident of California since 1919, were married in California July 24, 1920. In the latter part of 1930 or early in 1931 Gallery left the petitioner and…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Makeig v. United Security Bank & Trust Co.California Court of Appeal · 1931
- Union Oil Co. v. StewartCalifornia Supreme Court · 1910
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
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3Cited by2 opinions
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Jurs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945