1. Home
  2. Browse Decisions
  3. F.2d
  4. 430 F.2d
  5. 430 F.2d 679 (1970)
 

STEPHENS MARINE, INC. v. C. I. R.

No. 24580.

430 F.2d 679 (1970)

STEPHENS MARINE, INC., Successor in interest to Stephens Brothers, Inc., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied September 16, 1970.

Attorney(s) appearing for the Case

Robert E. Tout (argued), Stockton, Cal., for petitioner-appellant.

Ann E. Belanger (argued), Lee A. Jackson, Grant W. Wiprud, Attys., Johnnie M. Walters, Ass't Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, I.R.S., Washington, D. C., for respondent-appellee.

Before HAMLEY and DUNIWAY, Circuit Judges, and WILLIAMS, District Judge.

DUNIWAY, Circuit Judge:

The taxpayer, Stephens Marine, Inc. [Stephens Marine], successor in interest to Stephens Brothers, Inc. [Stephens Brothers] petitions for review of a Tax Court decision in favor of the Commissioner. T.C. Memo. 1969-39. We affirm. The facts are set out at length by the Tax Court. The following summary will suffice here.

The taxpayer attacks certain deficiencies...

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