Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Ninth Circuit, 1954

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

Commissioner of Internal Revenue v. Edward D. Sultan, Commissioner of Internal Revenue v. Olga L. Sultan
U.S. Court of Appeals for the Ninth Circuit · Decided March 10, 1954 · Mathews, Stephens, Bone
210 F.2d 652 (Federal Reporter, Second Series)

Counsel

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.

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

Cases that cite this one

1 later published case cites this decision.

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.