Legal Opinion
California Iron Yards Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided March 20, 1936No. 7837PublishedCited by 18 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an appeal from the decision of the Board of Tax Appeals. The Commissioner held that the California Iron Yards Corporation, petitioner, was a transferee of the California Iron Yards Company and thus liable as a transferee under section 280 of the Revenue Act of 1926, 44 Stat. 61 (see 26 U.S.C.A. § 311 and note). Upon appeal, this determination was sustained by the Board of Tax Appeals, and the petitioner seeks to review that decision.
The tax involved is for the years ending January 31, 1918, January 31, 1919, and January 31, 1920, in the respective amounts of…
2Cases cited18 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Hibernia Ins. v. St. Louis & New Orleans Transp. Co.U.S. Circuit Court for the District of Eastern Missouri · 1882
- Grenell v. Detroit Gas Co.Michigan Supreme Court · 1897
- Stanford Hotel Co. v. M. Schwind Co.California Supreme Court · 1919
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Gumm v. CommissionerUnited States Tax Court · 1989
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Atlas Tool Co. v. CommissionerUnited States Tax Court · 1978
- First Nat. Bank of Chicago v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Diamond Gardner Corp. v. CommissionerUnited States Tax Court · 1962
13 more not listed; retrieve them via the Exa API.