Fred C. Hall v. Commissioner of Internal Revenue

Ninth Circuit

Fred C. Hall v. Commissioner of Internal Revenue

194 F.2d 538

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 6, 1952

Docket12803_1

StatusPublished

Cited by2 cases

This text of 194 F.2d 538 (Fred C. Hall 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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Fred C. Hall v. Commissioner of Internal Revenue, 194 F.2d 538 (9th Cir. 1952).

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Opinion

PER CURIAM.

The petitioner, taxpayer, is here seeking review of a Tax Court decision which was adverse to him. The Tax Court determined that the taxpayer is taxable in 1943 and 1944 rather than in 1942 on the value of corporate stock involved in a written contract whereby petitioner was employed by the corporation. We do not. find that there was clear error in the Tax Court’s Findings of Fact and Opinion as reported in 15 T.C. 195. However, we withhold approval of the Tax Court’s comment in reference to payment for corporate stock under Ohio laws. The point was not before the court.

Affirmed.

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PER CURIAM.

The petitioner, taxpayer, is here seeking review of a Tax Court decision which was adverse to him. The Tax Court determined that the taxpayer is taxable in 1943 and 1944 rather than in 1942 on the value of corporate stock involved in a written contract whereby petitioner was employed by the corporation. We do not. find that there was clear error in the Tax Court’s Findings of Fact and Opinion as reported in 15 T.C. 195. However, we withhold approval of the Tax Court’s comment in reference to payment for corporate stock under Ohio laws. The point was not before the court.

Affirmed.

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194 F.2d 538, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fred-c-hall-v-commissioner-of-internal-revenue-ca9-1952.

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