1. Home
  2. Browse Decisions
  3. F.2d
  4. 82 F.2d
  5. 82 F.2d 776 (1936)
 

CALIFORNIA IRON YARDS CORP. v. COMMISSIONER OF INT. REV.

No. 7837.

82 F.2d 776 (1936)

CALIFORNIA IRON YARDS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 20, 1936.

Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C., and Harry G. McKannay, of San Francisco, Cal. (W. W. Spalding, of Washington, D. C., of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John G. Remey, and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR, DENMAN, and HANEY, Circuit Judges.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases