Legal Opinion
Edward P. Allison Co. v. Commissioner of Int. Rev.
Court of Appeals for the Eighth Circuit
Decided February 16, 1933No. 9450PublishedCited by 16 opinions
1Opinion of the Court
KENYON, Circuit Judge.
Petitioner, formerly the William A. Corrao Electric Company, of St. Louis, Mo., engaged in the general electrical contracting business, appeals from a decision of the United State Board of Tax Appeals refusing petitioner classification as a personal service corporation for the years 1920 and 1921, and denying petitioner the privilege of having its excess profits taxed for these years as if it were a partial personal service corporation.
The sections here to be considered are sections 200 and 303, 40 Stat. 1058,1089, and are in part as follows:
“See. 200. That when used in…
2Cases cited23 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Williams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Denver Live Stock Com'n Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Franciscus Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- John M. Parker Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Rousku v. CommissionerUnited States Tax Court · 1971
- Miller v. CommissionerUnited States Tax Court · 1969
- Gaudern v. CommissionerUnited States Tax Court · 1981
- Van Kalker v. CommissionerUnited States Tax Court · 1983
11 more not listed; retrieve them via the Exa API.