Legal Opinion
Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 28, 1966No. 17912_1PublishedCited by 22 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
Glenn L. Bolling and Mae L. Hausmann were engaged in the business of constructing and selling homes in the Kansas City area. They conducted their business through two accrual basis partnerships, Bolling-Hausmann Builders and Bolling-Hausmann Development Company, and two wholly owned accrual basis corporations, Fairhills Company and B & H Homes, Inc. At issue here are asserted deficiencies in federal income tax for the individual taxpayers for the calendar years 1959 and 1960, for Fairhills for its fiscal years ended March 31 in each of the years 1958-60, inclusive, and…
2Cases cited38 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. HansenSupreme Court of the United States · 1959
33 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Bennett Paper Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Johnson v. CommissionerUnited States Tax Court · 1997
- Western Oaks Bldg. Corp. v. CommissionerUnited States Tax Court · 1968
- Westchester Dev. Co. v. CommissionerUnited States Tax Court · 1974
- United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, DeceasedCourt of Appeals for the Eighth Circuit · 1968
17 more not listed; retrieve them via the Exa API.