Gemological Institute of America v. Commissioner of Internal Revenue
Cases that cite this one
1 later published case cites this decision.
- Gemological Institute of America, Inc. v. Riddell (United States District Court for the Southern District of California 1957)
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
212 F.2d 205
GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13576.
United States Court of Appeals Ninth Circuit.
April 14, 1954.
Petition to Review a Decision of the Tax Court of the United States.
Dana Latham, Austin H. Peck, Jr., Henry C. Diehl, Los Angeles, Cal., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Gecelia H. Goetz, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, John J. Kelly, Jr., Sp. Asst. to Atty. Gen., Washington, D.C., for respondent.
Before MATHEWS, STEPHENS and BONE, Circuit Judges.
PER CURIAM.
On the grounds and for the reasons stated in its opinion, 17 T.C. 1604, the decision of the Tax Court is affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.