BERRY v. COMMISSIONER OF INTERNAL REVENUE

No. 15372.

254 F.2d 471 (1957)

Marvin BERRY and Elizabeth Jane Berry, Alfred J. Berry and Jeanne M. Berry, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 10, 1957.


Attorney(s) appearing for the Case

A. P. G. Steffes, Los Angeles, Cal., for petitioners.

Charles K. Rice, Asst. Atty. Gen., C. Guy Tadlock, Ellis N. Slack, I. Henry Kutz, James P. Turner, Attorneys, Department of Justice, for respondent.

Before FEE and BARNES, Circuit Judges, and YANKWICH, District Judge.


JAMES ALGER FEE, Circuit Judge.

This appeal from the Tax Court involves two questions: first, whether the corporate tax return of Edison Vegetable Growers, Inc., was timely filed, and, second, whether the Commissioner was empowered by law to determine a deficiency for a lesser period than a year.

The Commissioner determined, after he had examined the records of Vegetable Growers, that there was a deficiency in the taxes paid by the corporation for the period...

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