TWIN OAKS CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 12386.

183 F.2d 385 (1950)

TWIN OAKS CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

July 20, 1950.


Attorney(s) appearing for the Case

Herman Phleger, Theodore R. Meyer, Alvin J. Rockwell, San Francisco, Cal., Carl E. Davidson and Ralph R. Bailey, Portland, Ore. (Brobeck, Phleger & Harrison, San Francisco, Cal., of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, George D. Webster and Howard Locke, Sp. Assts. to The Atty. Gen., for respondent.

Before MATHEWS, BONE and LINDLEY, Circuit Judges.


LINDLEY, Circuit Judge.

This is a petition to review a decision of the United States Tax Court sustaining the assessment of income taxes against the corporate petitioner for the years 1941-44 inclusive.

Prior to January, 1941, the Petitioner had, for many years, been engaged in the purchase and sale of builders' materials. During all this period the business had been managed by Rogers, who, with 473 shares of the corporate stock, was the corporation's principal...

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