Legal Opinion
Klamath Medical Service Bureau v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 26, 1959No. 16025_1PublishedCited by 54 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a petition for review of federal income taxes for the years 1951, 1952 and 1953. Timely petition to this Court was made after decision in the Tax Court. This Court has jurisdiction under Int. Rev.Code of 1954 § 7482, 26 U.S.C. § 7482.
The question presented is whether the Tax Court’s determination that those amounts distributed by taxpayer to its stockholder physicians in excess of their billings for services rendered were nondeductible distributions of corporate income, rather than compensation for personal services within the meaning of § 23(a) of the…
2Cases cited6 opinions
- Twin City Tile & M. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Joseph Stacher v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Am-Plus Storage B. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
- William S. Gray & Co. v. United StatesUnited States Court of Claims · 1925
- John Hancock Mutual Life Insurance Company, a Corporation v. Mary Troutfelt Cohen, Mary Troutfelt Cohen v. John Hancock Mutual Life Insurance Company, a CorporationCourt of Appeals for the Ninth Circuit · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
49 more not listed; retrieve them via the Exa API.