FORREST L. MOE AND EDITH B. MOE, APPELLANTS,
v.
HUGH H. EARLE, FORMER COLLECTOR OF INTERNAL REVENUE AT PORTLAND, OREGON, APPELLEE
FORREST L. MOE AND EDITH B. MOE, APPELLANTS,
HUGH H. EARLE, FORMER COLLECTOR OF INTERNAL REVENUE AT PORTLAND, OREGON, APPELLEE
226 F.2d 583
United States Court of Appeals for the Ninth Circuit (1955)
Positive Treatment
Cited by 3 cases
Opinion of the Court
PER CURIAM.
This appeal raises complicated questions of income taxation in regard to the withholding of a portion of the proceeds derived from the handling and marketing of apples by a cooperative organization. The appeal is from a judgment of the district court by which the court denied to taxpayer a refund of amounts paid under protest.
The judgment is affirmed without a reasoned opinion because we adhere to the general principles expressed in our opinion in the case of Caswell’s Estate v. C. I. R., 1954, 9 Cir., 211 F. 2d 693. See also C. I. R. v. Carpenter, 5 Cir., 1955, 219 F. 2d 635.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Long Poultry Farms v. Commissioner OF Internal Revenue, 249 F.2d 726 (4th Cir. 1957)
-
Cal. & Hawaiian Sugar Ref. Corp. v. The United States, 311 F.2d 235 (Ct. Cl. 1962)
-
United States v. Bulsek, 248 F.2d 543 (3d Cir. 1957)
Authorities Cited
- Commissioner of Internal Revenue v. Carpenter, 219 F.2d 635 (5th Cir. 1955)
- Caswell's Estate v. Commissioner OF Internal Revenue (two cases), 211 F.2d 693 (9th Cir. 1954)