Legal Opinion
Letts v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 20, 1936No. 7849PublishedCited by 27 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
This petition brings here for review a decision of the Board of Tax Appeals redetermining petitioner’s income tax liability for the year 1927. The Board, in computing petitioner’s taxable income for that year, included, as a part thereof, an item of $353,791.74 which petitioner says should not have been included. This action of the Board is assigned as error. The facts were stipulated and, briefly summarized, are as follows:
Petitioner’s father, Arthur Letts, Sr., a resident of Los Angeles, Cal., died on May 18, 1923, leaving a will which created a trust and devised and…
2Cases cited3 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Abell v. TaitCourt of Appeals for the Fourth Circuit · 1929
3Cited by27 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- United States v. Frank N. Mattison and Ida G. MattisonCourt of Appeals for the Ninth Circuit · 1959
- Welch v. SolomonCourt of Appeals for the Ninth Circuit · 1938
- DeBrabant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
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