1. Home
  2. Browse Decisions
  3. F.2d
  4. 125 F.2d
  5. 125 F.2d 865 (1942)
 

SPOKANE DRY GOODS CO. v. COMMISSIONER OF INTERNAL REV.

No. 9856.

125 F.2d 865 (1942)

SPOKANE DRY GOODS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

February 18, 1942.

Attorney(s) appearing for the Case

Roger L. Shidler, of Seattle, Wash., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Louise Foster, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent.

Kirlin, Campbell, Hickox, Keating & McGrann, of New York City as Amici Curiae (H. Maurice Fridlund, James R. Roberts, and Edward L. Stevens, Jr., all of New York City, of counsel), amici curiae.

Before DENMAN, STEPHENS, and HEALY, Circuit Judges.

DENMAN, Circuit Judge.

This proceeding is upon petition to review a decision of the United States Board of Tax Appeals. The Commissioner of Internal Revenue determined against petitioner a deficiency in its income tax return for the calendar year 1938, in the amount of $479.75. The Board upheld the Commissioner and petitioner appeals.

Petitioner is a corporation of the State of Washington. In 1936 its board of directors declared a dividend on its common stock...

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