Legal Opinion
GM Standifer Const. Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided June 10, 1935No. 7662PublishedCited by 10 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
This is a petition brought in the name of G. M. Standifer Construction Corporation, hereinafter referred to as the corporation, asking us to review a decision of the Board of Tax Appeals (30 B. T. A. 184) holding that there was a deficiency of $4,999.57 in the income tax of the corporation for the calendar year 1928.
The corporation was organized under the laws of the state of Oregon in 1917 for the purpose of engaging in the shipbuilding business, which business it carried on from 1917 to 1921. In 1921 it discontinued its shipbuilding operations, but continued as an…
2Cases cited3 opinions
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- Service Lumber Co. v. Sumpter Valley Ry. Co.Oregon Supreme Court · 1915
- Dundee Mortgage & Trust Investment' Co. v. HughesU.S. Circuit Court for the District of Oregon · 1896
3Cited by10 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Bahen & Wright v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Moss v. Kansas City Life Ins. Co.Court of Appeals for the Eighth Circuit · 1938
- Condo v. CommissionerUnited States Tax Court · 1977
- Policy Holders Agency, Inc. v. CommissionerUnited States Tax Court · 1963
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