Legal Opinion
Mel Dar Corporation, a Corporation v. Commissioner of Internal Revenue, Coy Burnett and Mildred K. Burnett v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 6, 1962No. 17421-17423PublishedCited by 18 opinions
1Opinion of the Court
HAMLIN, Circuit Judge.
Petitioners, Coy Burnett and Mildred K. Burnett, are husband and wife who- duly filed joint income tax returns for the calendar years 1951 and 1952. In 1957 the Commissioner of Internal Revenue assessed deficiencies in taxes against them for 1951 in the amount of $48,160.-92 and for 1952 in the amount of $78,-905.72. Petitioner Mel Dar Corporation is a Nevada corporation with its principal place of business in Los Angeles, California, which is wholly owned by the Burnett family. Using the accrual method of accounting, Mel Dar duly filed its tax returns for the fiscal…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Warren Burnett and Emma Burnett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- W. Braun Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Five Lakes Outing Club v. United StatesCourt of Appeals for the Eighth Circuit · 1972
13 more not listed; retrieve them via the Exa API.