Forrest L. Moe and Edith B. Moe v. Hugh H. Earle, Former Collector of Internal Revenue at Portland, Oregon
U.S. Court of Appeals for the Ninth Circuit
Forrest L. Moe and Edith B. Moe v. Hugh H. Earle, Former Collector of Internal Revenue at Portland, Oregon, 226 F.2d 583 (9th Cir. 1955)
Forrest L. Moe and Edith B. Moe v. Hugh H. Earle, Former Collector of Internal Revenue at Portland, Oregon
Opinion
This appeal raises complicated questions of income taxation in regard to the withholding of a portion of the proceeds derived from the handling and marketing of apples by a cooperative organization. The appeal is from a judgment of the district court by which the court denied to taxpayer a refund of amounts paid under protest.
The judgment is affirmed without a reasoned opinion because we adhere to the general principles expressed in our opinion in the case of Caswell’s Estate v. C. I. R., 1954, 9 Cir., 211 F.2d 693. See also C. I. R. v. Carpenter, 5 Cir., 1955, 219 F.2d 635.
Reference
- Full Case Name
- Forrest L. MOE and Edith B. Moe, Appellants, v. Hugh H. EARLE, Former Collector of Internal Revenue at Portland, Oregon, Appellee
- Cited By
- 7 cases
- Status
- Published