Legal Opinion
Standard Lumber Co., Formerly Pilot Rock Lumber Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 26, 1962No. 17361PublishedCited by 6 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
The basic question presented for review on this appeal is whether petitioner is entitled to file a consolidated income tax return with Oregon Fibre Products, Inc., an Oregon corporation, for the taxable year 1954 under Sections 1501 and 1504(a) (2) of the Internal Revenue Code of 1954. 1 The Tax Court decided that petitioner was not entitled to do so and ordered a deficiency in income tax due from petitioner for the taxable year 1954 in the amount of $208,092.16. The opinion of the Tax Court is reported at 35 T.C. 192.
There is no dispute concerning the facts which were…
2Cases cited4 opinions
- Leadbetter v. PriceOregon Supreme Court · 1921
- Smith v. BramwellOregon Supreme Court · 1934
- Standard Lumber Co. v. CommissionerUnited States Tax Court · 1960
- Curtze v. Iron Dyke Mining Co.Oregon Supreme Court · 1905
3Cited by6 opinions
- Harmont Plaza, Inc. v. CommissionerUnited States Tax Court · 1975
- Smith v. CommissionerUnited States Tax Court · 1967
- Joe M. Smith and Florence P. Smith v. Commissioner of Internal Revenue, Henry v. Nielsen and Margaret E. Nielsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Commercial Solvents Corp. v. CommissionerUnited States Tax Court · 1964
- Harmont Plaza, Inc. v. CommissionerUnited States Tax Court · 1975
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