JOHN B. DE MARIA
v.
COMMISSIONER OF INTERNAL REVENUE
JOHN B. DE MARIA
COMMISSIONER OF INTERNAL REVENUE
89 F.2d 553
United States Court of Appeals for the Ninth Circuit (1937)
Positive Treatment
Cited by 14 cases
Opinion of the Court
The facts are the same as in Perata v. Commissioner (C.C.A.) 89 F.(2d) 550, except as follows:
(1) Petitioner contributed $195,000 to the syndicate and had a .1020208 per cent, interest therein.
(2) On December 20, 1928, petitioner’s distribution from the syndicate manager was $68,250.
(3) Respondent determined that petitioner’s share of the income of the syndicate for 1928 was $72,855.21, and the deficiency of tax was the sum of $25,963.55.
The Board found the deficiency to be $25,963.55.
The case is controlled by what we said in Perata v. Commissioner, this day decided. In accordance therewith, the order is reversed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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N. Natural GAS Co. v. O'Malley, 277 F.2d 128 (8th Cir. 1960)
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Montgomery Ward & Co., Inc. v. Snuggins, 103 F.2d 458 (8th Cir. 1939)
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Curtis v. O'Leary, 131 F.2d 240 (8th Cir. 1942)
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- Perata v. Commissioner of Internal Revenue, 89 F.2d 550 (9th Cir. 1937)