Legal Opinion
Adams Tooling, Inc., an Indiana Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 19, 1961No. 13106_1PublishedCited by 7 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
From the Tax Court’s decision 1 determining deficiencies in income tax of Adams Tooling, Inc., an Indiana corporation, petitioner, for the years 1952 and 1953, it appeals to this court.
This is a companion case to No. 13105 in this court, Huckins Tool and Die, Inc. v. Commissioner, 289 F.2d 549, a joint appendix covering both cases having been filed in this court. The cases were tried before the same judge in the Tax Court, where, by agreement of the parties, much of the evidence was introduced and incorporated in both cases.
Based upon evidence received, as well as…
2Cases cited2 opinions
- Huckins Tool and Die, Inc., an Indiana Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Adams Tooling, Inc. v. CommissionerUnited States Tax Court · 1959
3Cited by7 opinions
- Albert Van Luit Co. v. CommissionerUnited States Tax Court · 1975
- Owensby & Kritikos, Inc. v. CommissionerUnited States Tax Court · 1985
- Hammond Lead Products, Inc. v. CommissionerUnited States Tax Court · 1969
- Harolds Club v. CommissionerUnited States Tax Court · 1963
- Kewaunee Engineering Corp. v. CommissionerUnited States Tax Court · 1979
2 more not listed; retrieve them via the Exa API.