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Shaffer Terminals, Inc. v. Commissioner of Internal Revenue

SHAFFER TERMINALS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Shaffer Terminals, Inc. v. Comm'r of Internal Revenue, 194 F.2d 539 (9th Cir. 1952)
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Court
Court of Appeals for the Ninth Circuit · U.S. Courts of Appeals
Decided
April 3, 1952
Docket
No. 12973_1
Judges
Healy, Orr, Per Curiam, Pope
Citations
194 F.2d 539

Opinion — Per Curiam

PER CURIAM.

This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356 . Consult also subsequently decided cases of Armston Co. v. C. I. R., 5 Cir., 188 F.2d 531 , and White v. Fitzpatrick, 2 Cir., 193 F.2d 398 .

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1955: 31961: 11972: 11978: 11984: 11986: 119552026peak 1955 · 3

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 2

DepthCaseCited by
W. H. Armston Co. v. Comm'r of Internal Revenue, 188 F.2d 531 (5th Cir. 1951) 42
White v. Fitzpatrick, Collector of Internal Revenue, 193 F.2d 398 (2d Cir. 1951) 25

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