Forrest L. Moe and Edith B. Moe v. Hugh H. Earle, Former Collector of Internal Revenue at Portland, Oregon
Cases that cite this one
4 later published cases cite this decision.
- Riverfront Groves, Inc. v. Commissioner (United States Tax Court 1973)
- Seiners Asso. v. Commissioner (United States Tax Court 1972)
- California and Hawaiian Sugar Refining Corporation, Limited v. The United States (Court of Claims 1962)
- Long Poultry Farms, Incorporated v. Commissioner of Internal Revenue (4th Cir. 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
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.