Capital Service, Inc., a Corporation v. Commissioner of Internal Revenue

Ninth Circuit

Capital Service, Inc., a Corporation v. Commissioner of Internal Revenue

180 F.2d 579, 39 A.F.T.R. (P-H) 50, 1950 U.S. App. LEXIS 3416

CourtCourt of Appeals for the Ninth Circuit

DecidedMarch 16, 1950

Docket12302

StatusPublished

Cited by5 cases

This text of 180 F.2d 579 (Capital Service, Inc., a Corporation v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Capital Service, Inc., a Corporation v. Commissioner of Internal Revenue, 180 F.2d 579, 39 A.F.T.R. (P-H) 50, 1950 U.S. App. LEXIS 3416 (9th Cir. 1950).

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Opinion

PER CURIAM.

We are here reviewing a decision of the Tax Court which sustains a determination of the Commissioner of Internal Revenue which finds a deficiency in the federal tax return of Capital Service, Inc., a corporation, Petitioner, for the tax year 1943.

We are of the opinion that the legal questions raised by Petitioner are not substantial and that the evidence in the case affords ample support for the findings of fact, conclusions of law, and the decision of the Tax Court. The opinion of the Tax Court, which has not been officially reported, meets with our approval.

Affirmed.

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PER CURIAM.

We are here reviewing a decision of the Tax Court which sustains a determination of the Commissioner of Internal Revenue which finds a deficiency in the federal tax return of Capital Service, Inc., a corporation, Petitioner, for the tax year 1943.

We are of the opinion that the legal questions raised by Petitioner are not substantial and that the evidence in the case affords ample support for the findings of fact, conclusions of law, and the decision of the Tax Court. The opinion of the Tax Court, which has not been officially reported, meets with our approval.

Affirmed.

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Bluebook (online)

180 F.2d 579, 39 A.F.T.R. (P-H) 50, 1950 U.S. App. LEXIS 3416, Counsel Stack Legal Research, https://law.counselstack.com/opinion/capital-service-inc-a-corporation-v-commissioner-of-internal-revenue-ca9-1950.

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