Legal Opinion
M & W Gear Company v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 20, 1971No. 18723_1PublishedCited by 20 opinions
1Opinion of the Court
MYRON L. GORDON, District Judge.
This is an appeal from a decision of the United States Tax Court which upheld a determination by the Commissioner of Internal Revenue that the appellant is liable for a deficiency of over $60,000 for the two taxable years ended June 30, 1964, and June 30, 1965. The opinion of'the Tax Court is reported in 54 T.C. 385 (1970).
The appellant is a corporation which manufactures agricultural equipment at a factory in Gibson City, Illinois. In the early 1960’s, the corporation began to make implements of a type which were to be pulled by a tractor. Because of its plan…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Breece Veneer and Panel Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- M. P. Frank and Beatrice Frank v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Delbert W. Coleman and Karen A. Graham v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Mathews v. CommissionerUnited States Tax Court · 1973
- Burke Investors v. Nite Lite Inns (In Re Nite Lite Inns)United States Bankruptcy Court, S.D. California · 1981
- LTV Corp. v. CommissionerUnited States Tax Court · 1974
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
15 more not listed; retrieve them via the Exa API.