BOEING

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Maloney v. Spencer, 172 F.2d 638 (9th Cir. 1949)
  …ssioner, 9 Cir., 135 F. 2d 687, 688, and Miller v. Commissioner, 9 Cir., 102 F. 2d 476. Here is the “frequency and continuity of the transaction” resulting in a business status of Commissioner v. Boeing, 9 Cir., 106 F. 2d 305, 319, certiorari denied 308 U.S. 619, 60 S.Ct. 295, 84 L.Ed. 517. Here the taxpayer was engaged in two businesses as in Daily Journal Co. v. Commissioner, supra, 135 F. 2d 689, and Harvey v. Commissioner, 9 Cir., 171 F. 2d 952. Like the instant case are Fackler v. Commissioner, 6 Cir.,…
• Brown v. Commissioner of Internal Revenue, 143 F.2d 468 (5th Cir. 1944)
  …ntion, and labor of men for the purpose of a livelihood or pi'ofit.’ ” See also Richards v. Commissioner, 9 Cir., 81 F. 2d 369, 106 A.L.R. 249; Welch v. Solomon, 9 Cir., 99 F. 2d 41; Commissioner v. Boeing, 9 Cir., 106 F. 2d 305, certiorari denied, 308 U.S. 619, 60 S.Ct. 295, 84 L.Ed. 517; Oliver v. Commissioner, 4 Cir., 138 F. 2d 910; Greene v. Commissioner, 5 Cir., 141 F. 2d 645; and Gruver v. Commissioner, 4 Cir., 142 F. 2d 363.…
• Cohn v. Commissioner OF Internal Revenue, 226 F.2d 22 (9th Cir. 1955)
  …rather than primarily for sale. Greene v. Commissioner, 5 Cir., 1944, 141 F. 2d 645; certiorari denied, 1944, 323 U.S. 717, 65 S.Ct. 45, 89 L.Ed. 577; Commissioner of Internal Revenue v. Boeing, 9 Cir., 1939, 106 F. 2d 305, certiorari denied, 1939, 308 U.S. 619, 60 S.Ct. 295, 84 L.Ed. 517. The Tax Court in making its decision considered several factors — the frequency and continuity of sales; the purpose for which the property was originally built; whether there was a bona fide change from the original pu…