Shaffer Terminals, Inc. v. Comm'r of Internal Revenue, 194 F.2d 539 (9th Cir. 1952). · Go Syfert
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Shaffer Terminals, Inc. v. Comm'r of Internal Revenue, 194 F.2d 539 (9th Cir. 1952). Cases Citing This Book View Copy Cite
28 citation events across 7 distinct courts.
Strongest positive: Cirelli v. Commissioner
Treatment trajectory · 1954 → 2026 · click a year to view as-of
1954 1990 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited "see" Cirelli v. Commissioner (2×)
unknown court · 1984 · signal: see · confidence high
See generally Shaffer Terminals, Inc. v. Commissioner, 16 T.C. 356 (1951), affd. per curiam 194 F.2d 539 (9th Cir. 1952); Perry v. United States, 520 F.2d 235 (4th Cir. 1975).
cited Cited "see" Berry v. Commissioner
Tax Ct. · 1964 · signal: see · confidence high
See Shaffer Terminals, Inc., 16 T.C. 356 (1951) , affd. 194 F. 2d 539 (C.A. 9, 1952); Catherine G.
cited Cited "see" Nemrow Bros. v. United States
D. Mass. · 1954 · signal: see · confidence high
See Henry Watterson Hotel Co. v. Commissioner of Internal Revenue, 6 Cir., 194 F.2d 539 ; National Brass Works, Inc., v. Commissioner, 16 T.C. 1051 .
cited Cited "see, e.g." Mackinac Island Carriage Tours v. Commissioner
Tax Ct. · 1968 · signal: see also · confidence low
See also in this connection Ray's Clothes, Inc., 22 T.C. 1332 , 1337 (1954) and Shaffer Terminals, Inc., 16 T.C. 356 , 362 (1951) , affd. 194 F. 2d 539 (C.A. 9, 1952).
Retrieving the full opinion text from the archive…
SHAFFER TERMINALS, Inc., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
12973_1.
Court of Appeals for the Ninth Circuit.
Apr 3, 1952.
194 F.2d 539
Henry C. Perkins, Frederick D. Metzger, Tacoma; Wash. (Metzger, Blair, Gardner & Boldt, Tacoma, Wash., of counsel), for petitioner., Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Virginia H. Adams, Irving Axelrad, Sp. Assts. to Atty. Gen., for respondent.
Healy, Orr, Per Curiam, Pope.
Cited by 10 opinions  |  Published
PER CURIAM.

This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C. I. R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.