Legal Opinion
Miles-Conley Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 2, 1949No. 5835PublishedCited by 81 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This case arises on petition by the taxpayer, Miles-Conley Company, Inc., to review a decision of the Tax Court of the United States upholding a determination by the Commissioner of Internal Revenue of deficiencies in the taxpayer’s income and excess profits taxes for the years 1942, 1943 and 1944. The deficiencies result from the Commissioner’s disallowance as deductions from gross income of a portion of the salary paid to A. Carlisle Miles, Taxpayer’s President and sole stockholder, for each of the tax years in question.
The applicable section of the Internal Revenue…
2Cases cited9 opinions
- Miles-Conley Co. v. CommissionerUnited States Tax Court · 1948
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Miller Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Commercial Iron Works v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1948
- Ecco High Frequency Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
76 more not listed; retrieve them via the Exa API.