Super Food Services, Inc. v. United States
Court of Appeals for the Seventh Circuit
1Opinion of the Court
CUMMINGS, Circuit Judge.
This is an appeal from a summary judgment denying certain depreciation and loss deductions in connection with retail grocery store franchise contracts acquired by taxpayer.
Taxpayer, Super Food Services, Inc., is a Delaware corporation, with its principal place of business in Chicago. It kept its books and records and filed its income tax returns on the basis of a fiscal year ending on August 31. The taxable year in controversy ended August 31, 1960.
During that taxable year, plaintiff operated four divisions covering various territories in the United States. In those…
Also in this document: Per curiam.
2Cases cited10 opinions
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- Commissioner of Internal Revenue v. Indiana Broadcasting CorporationCourt of Appeals for the Seventh Circuit · 1965
- Metropolitan Laundry Co. v. United StatesDistrict Court, N.D. California · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Citizens & Southern Corp. v. CommissionerUnited States Tax Court · 1988
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Albert L. Mersel and Michael Mersel T/a Mike's News & Sundries v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Richard S. Miller & Sons, Inc. v. United StatesUnited States Court of Claims · 1976
- Union Bankers Ins. Co. v. CommissionerUnited States Tax Court · 1975
25 more not listed; retrieve them via the Exa API.