Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1968-08-16

Cited by 106 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

BYRNE, District Judge: In May of 1965, a notice of deficiency was mailed to the taxpayer asserting deficiencies for the fiscal years ending on January 31st of 1963 and 1964. Within the allotted time period the taxpayer filed a petition for redetermination with the Tax Court pursuant to Section 6213 of the Internal Revenue Code of 19…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.