Legal Opinion
Thompson-King-Tate, Inc., a Kentucky Corporation v. United States
Court of Appeals for the Sixth Circuit
Decided December 11, 1961No. 14393PublishedCited by 35 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Chief jU(jge_,, , , The appellant taxpayer, Thompson rr. m , T , * ’. ,. . Kmg-Tate, Inc., brought this action m ¿i. t>- a ■ j. /i j. ¿ • the District Court to recover income . . -n m taxes alleged to have been illegally as- , , ,, , . j, sessed and collected from it for the year into m-u j.- ■ i j ■ t, at, 1953. The question involved is whether ,u . ,.. . ,, , the gam resulting from the completion , ,, . „ , , . by the taxpayer of a long-term construction subcontract was taxable income in the year 1953, as claimed by the Government, or in the year 1955, as claimed by…
2Cases cited16 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Schram v. United StatesCourt of Appeals for the Sixth Circuit · 1941
11 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1981
- Underhill v. CommissionerUnited States Tax Court · 1966
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
- Louisville and Nashville Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Louisville & N. R. Co. v. CommissionerUnited States Tax Court · 1976
30 more not listed; retrieve them via the Exa API.