Legal Opinion
Giannini v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 9, 1945No. 10829PublishedCited by 30 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The administrator of the estate of Virgil D. Giannini, deceased, petitioned the Tax Court for a redetermination of an assessed deficiency in estate taxes. The Tax Court found a deficiency in the sum of $25,-515.86, and the administrator-taxpayer asks us to review the decision.
Prior to 1935 the Giannini family, composed of A. P. and Clorinda A., the mother and father, and their three children, L. M., Virgil D., and Clare Giannini Hoffman, owned all the stock in the Giannini Company, a corporation. During the year of 1935 the company was dissolved and its assets…
2Cases cited8 opinions
- Robinette v. HelveringSupreme Court of the United States · 1943
- Taft v. CommissionerSupreme Court of the United States · 1938
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Ferguson v. DicksonCourt of Appeals for the Third Circuit · 1924
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Gregory v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Goetchius v. CommissionerUnited States Tax Court · 1951
- Hohensee v. CommissionerUnited States Tax Court · 1956
25 more not listed; retrieve them via the Exa API.