1. Home
  2. Browse Decisions
  3. F.2d
  4. 305 F.2d
  5. 305 F.2d 681 (1962)
 

ROONEY v. UNITED STATES

No. 17313.

305 F.2d 681 (1962)

Francis L. ROONEY and Irene Rooney, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

June 29, 1962.

Attorney(s) appearing for the Case

Howard & Prim, and N. Richard Smith, San Francisco, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Myron C. Baum, Harold M. Seidel, Lee A. Jackson, and John Jones, Attorneys, Tax Division, Department of Justice, Richard L. Carico, Asst. U. S. Atty., Washington, D. C., and Cecil F. Poole, U. S. Atty., San Francisco, Cal., for appellee.

Before CHAMBERS and DUNIWAY, Circuit Judges, and JAMES M. CARTER, District Judge.

JAMES M. CARTER, District Judge.

This appeal raises two major issues: (1) the application of section 482 of the Internal Revenue Code of 1954 [26 U.S. C.A. § 482], which allows the Commissioner to reallocate expenses of the taxpayer, to the fact situation in this case, and (2) an interpretation of section 351 of the Internal Revenue Code of 1954 [26 U.S.C.A. § 351], which allows the taxpayer to transfer property to a corporation in exchange for stock, without...

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