Opinion · Court of Appeals for the Ninth Circuit

Commissioner of Internal Revenue v. Edward D. Sultan, Commissioner of Internal Revenue v. Olga L. Sultan

Comm’r of Internal Revenue v. Edward D. Sultan, Comm’r of Internal Revenue v. Olga L. Sultan, 210 F.2d 652 (9th Cir. 1954)

Type
Opinion
Court
Court of Appeals for the Ninth Circuit
Jurisdiction
Federal
Date
1954-03-10
Topic
general

PER CURIAM. The Commissioner of Internal Revenue seeks review of two decisions of the Tax Court — a decision redetermining the income tax liability of Edward D. Sultan for the calendar years 1944, 1945 and 1946 and a decision redetermining the income tax liability of Olga L. Sultan for the calendar year 1946. The decisions are affirmed on the grounds and for the reasons stated in the Tax Court’s findings and opinion, Sultan v.

Citator

UpLaw has not yet analyzed Commissioner of Internal Revenue v. Edward D. Sultan, Commissioner of Internal Revenue v. Olga L. Sultan. The absence of a flag is not a finding that it is good law.

Cited by
1 opinion
COMMISSIONER OF INTERNAL REVENUE v. SULTAN,210 F.2d 652(9th Cir. 1954)
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edward D. SULTAN,
Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Olga L.
SULTAN, Respondent.
No. 13804.
United States Court of Appeals, Ninth Circuit.
March 10, 1954.
Petitions to Review Decisions of the Tax Court of the United States.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Joseph F. Goetten, Meyer Rothwacks, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D.C., for petitioner.

Milton Cades, Smith, Wild, Beebe Cades, J. Russell Cades, Eugene H. Beebe, Honolulu, Hawaii, for respondents.
Before MATHEWS, STEPHENS and BONE, Circuit Judges.
PER CURIAM.
The Commissioner of Internal Revenue seeks review of two decisions of the Tax Court — a decision redetermining the income tax liability of Edward D. Sultan for the calendar years 1944, 1945 and 1946 and a decision redetermining the income tax liability of Olga L. Sultan for the calendar year 1946. The decisions are affirmed on the grounds and for the reasons stated in the Tax Court's findings and opinion, Sultan v. Commissioner,18 T.C. 715.