Legal Opinion · Concurrence
Central & Pacific Imp. Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided September 13, 1937No. 8251Published
1ConcurrenceHaney, Circuit Judge
The doctrine announced in Wolf v. Commissioner (C.C.A.9) 77 F.(2d) 455, controls the instant case. I concur in the result herein solely on that ground.
Respondent asks us to re-examine, the case above cited. I believe we are not justified in doing so, because it has been *90reaffirmed in Christian Ganahl Company v. Commissioner (C.C.A.9) 91 F.(2d) 343, July 12, 1937.
2Cases cited2 opinions
- Wolf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Christian Ganahl Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1937