BAMSEY

v.

IOWA

Citator

Cited By

• Gensinger v. Commissioner of Internal Revenue, 208 F.2d 576 (9th Cir. 1953)
  …the deficiency notice in the instant case was issued too late. This contention is rejected for the reasons stated in the Tax Court’s opinion. See Paso Robles Mercantile Co. v. Commissioner of Internal Revenue, 9 Cir., 33 F. 2d 653, certiorari denied 280 U.S. 595, 50 S.Ct. 40, 74 L.Ed. 642. We hold that the proceeds of the cherry crop here in question were income of the corporation, but that the proceeds of the apricot and peach sales were not. This will require a recomputation of the transferee liability o…
• Am. Hide & Leather Co. v. United States, 284 U.S. 343 (U.S. 1932)
  …ly paid for a calendar year, to the portions nf the two'fiscal years which make up the calendar year was allowed by the Board of Tax Appeals in Paso Robles Mercantile Co. v. Commissioner, 12 B. T. A. 750; aff’d 33 F. (2d) 653. Certiorari was denied, 280 U. S. 595, upon a petition which did not present for review the method of allocation thus adopted. * The opinion is printed here as amended by an order of January 25, 1932, which added the paragraph to which this noté is appended, gee post, p. 598.…