Legal Opinion
Gaylord v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 30, 1946No. 10936PublishedCited by 43 opinions
1Opinion of the Court
BONE, Circuit Judge.
These are proceedings for review of a decision of the Tax Court determining against petitioner, George S. Gaylord (hereafter called Mr. Gaylord), certain deficiencies in his income taxes for the taxable years 1936, 1937, 1938 and 1939 and against Gertrude H. Gaylord (hereafter called Mrs. Gaylord) certain deficiencies in her income taxes for the taxable years 1936, 1937 and 1939. Since prior to 1936 both petitioners have been residents of Pasadena, Cal. They are husband and wife and as such filed with the Collector of Internal Revenue at Los Angeles, Cal., their respective…
2Cases cited74 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Corliss v. BowersSupreme Court of the United States · 1930
- Helvering v. GowranSupreme Court of the United States · 1937
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
69 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Fono v. CommissionerUnited States Tax Court · 1982
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- William E. Neely and Irene R. Neely v. United StatesCourt of Appeals for the Ninth Circuit · 1985
38 more not listed; retrieve them via the Exa API.