Commissioner of Internal Revenue v. Western Construction Company
191 F.2d 401, 40 A.F.T.R. (P-H) 1208, 1951 U.S. App. LEXIS 4041
This text of 191 F.2d 401 (Commissioner of Internal Revenue v. Western Construction Company) 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.
Bluebook
Commissioner of Internal Revenue v. Western Construction Company, 191 F.2d 401, 40 A.F.T.R. (P-H) 1208, 1951 U.S. App. LEXIS 4041 (9th Cir. 1951).
Opinion
These cases were heard together in the Tax Court and a single opinion and decision rendered. They are here on the Commissioner’s petition to review. For the reasons given in the Tax Court’s opinion, 14 T.C. 453, the decision of that court is affirmed.
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Bluebook (online)
191 F.2d 401, 40 A.F.T.R. (P-H) 1208, 1951 U.S. App. LEXIS 4041, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-western-construction-company-ca9-1951.