Legal Opinion
Haffner's Service Stations, Inc. v. Commissioner
Court of Appeals for the First Circuit
Decided March 31, 2003No. 02-1761PublishedCited by 8 opinions
1Opinion of the Court
BOUDIN, Chief Judge.
The Commissioner of Internal Revenue (the “Commissioner” or “IRS”) assessed deficiencies against the taxpayer Haffner’s Service Stations, Inc. (“the company” or the “taxpayer”) for the three subject years (1990-1992), disallowing the deduction of certain bonuses and imposing the accumulated earnings tax. 26 U.S.C. §§ 162, 531-37 (2000). The Tax Court agreed with the Commissioner, Haffner’s Serv. Stations, Inc. v. Comm’r, 83 T.C.M. (CCH) 1211, 2002 WL 205653 (2002), and the company has now appealed to this court. 26 U.S.C. § 7482 (2000).
The background facts are undisputed.…
2Cases cited9 opinions
- Mitchell v. United StatesCourt of Appeals for the First Circuit · 1998
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Mountain State Steel Foundries, Inc., and v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1960
- Exacto Spring Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Boeing Co. v. United StatesSupreme Court of the United States · 2003
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Boyer v. Crown Stock Distribution, Inc.Court of Appeals for the Seventh Circuit · 2009
- Menard, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2009
- Mulcahy, Pauritsch, Salvador & Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 2012
- Transupport, Incorporated v. Commissioner of IRSCourt of Appeals for the First Circuit · 2018
- Transupport, Inc. v. Comm'rUnited States Tax Court · 2016
3 more not listed; retrieve them via the Exa API.