Legal Opinion
Lockhart Leasing Company v. United States of America, Lockhart Leasing Company v. Commissioner of Internal Revenue, (Two Cases)
Court of Appeals for the Tenth Circuit
Decided June 8, 1971No. 290-70_1PublishedCited by 35 opinions
1Opinion of the Court
SETH, Circuit Judge.
These appeals come to this court as two cases from the Tax Court and one case from the United States District Court for the District of Utah. Each case raises the question whether the taxpayer was entitled to the investment credit which was allowable under section 38 of the Internal Revenue Code of 1954. The Tax Court held, 54 T.C. 301, that the taxpayer for its tax years ended in 1962 and 1964 was entitled to the investment credit with certain exceptions, and the Commissioner has taken appeals from those decisions. The Tax Court opinion contains a detailed statement of…
2Cases cited7 opinions
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Breece Veneer and Panel Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Marvin E. Wallis v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
- Wesley McCready Administrator of the Estate of E.M. Morris, Deceased v. United Iron and Steel Company, a CorporationCourt of Appeals for the Tenth Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Northwest Acceptance Corp. v. CommissionerUnited States Tax Court · 1972
- Northwest Acceptance Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Kansas City S. R. Co. v. CommissionerUnited States Tax Court · 1981
- Swift Dodge v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
30 more not listed; retrieve them via the Exa API.