Commissioner v. Western Construction Co.

Ninth Circuit Court of Appeals

Decided Sept. 18, 1951.

Ninth Circuit Court of Appeals · decided 1951-09-18

2 counsel of record

Relies on Western Construction Co. v. Commissioner · Haldeman-Julius v. United States

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1951-09-18

How this case has been cited

Cited by 8 later decisions — most recently December 1989

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, L. Henry Kutz and Carlton Fox, Sp. Assts. to Atty. Gen., for petitioner.

¶2Ralph B. Potts, Seattle, Wash., for respondent.

¶3Before HEALY and BONE, Circuit Judges, and BOWEN, District Judge.

¶4PER CURIAM.

¶5These 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.