Shaffer Terminals, Inc. v. Commissioner of Internal Revenue
194 F.2d 539
CourtCourt of Appeals for the Ninth Circuit
DecidedApril 3, 1952
Docket12973_1
StatusPublished
Cited by10 cases
This text of 194 F.2d 539 (Shaffer Terminals, Inc. 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.
Bluebook
Shaffer Terminals, Inc. v. Commissioner of Internal Revenue, 194 F.2d 539 (9th Cir. 1952).
Opinion
This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C. I. R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.
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Related
W.B. Lasher Co. v. Commissioner
1986 T.C. Memo. 249 (U.S. Tax Court, 1986)
Cirelli v. Commissioner
82 T.C. No. 27 (U.S. Tax Court, 1984)
Carroll v. Commissioner
1978 T.C. Memo. 173 (U.S. Tax Court, 1978)
C. P. And Helen Brooke v. United States
468 F.2d 1155 (Ninth Circuit, 1972)
Boyce v. United States
190 F. Supp. 950 (W.D. Louisiana, 1961)
Adeline Kirschenmann v. Harry C. Westover, United States Collector of Internal Revenue for the Sixth District of California, Henry Kirschenmann v. Harry C. Westover, United States Collector of Internal Revenue for the Sixth District of California
225 F.2d 69 (Sixth Circuit, 1955)
Kirschenmann v. Westover
225 F.2d 69 (Ninth Circuit, 1955)
Sun Properties, Inc. v. United States
220 F.2d 171 (Fifth Circuit, 1955)
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Bluebook (online)
194 F.2d 539, Counsel Stack Legal Research, https://law.counselstack.com/opinion/shaffer-terminals-inc-v-commissioner-of-internal-revenue-ca9-1952.