Legal Opinion
Wisconsin Memorial Park Company v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 16, 1958No. 12176_1PublishedCited by 24 opinions
1Opinion of the Court
FINNEGAN, Circuit Judge.
Wisconsin Memorial Park Company, corporate-appellant-taxpayer seeks reversal of a Tax Court decision, 1957, 28 T.C. 390, adverse to it, involving deficiencies in income taxes, declared value excess profits taxes and excess profits *752taxes for the fiscal years 1944-1947. Shortly stated, a judge of the Tax Court determined that taxpayer was not entitled1 to deductions for accrued but unpaid interest on its indebtedness to Kurtis R., Froedtert because, as the judge viewed, the evidence, 50% or more of taxpayer’s outstanding capital stock was owned dii rectly or indirectly…
2Cases cited26 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. E. I. Du Pont De Nemours & Co.Supreme Court of the United States · 1956
21 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Goldhirsh Group, Inc. v. Lew Alpert and Alpert Productions, Inc.Court of Appeals for the Second Circuit · 1997
- Huckins Tool and Die, Inc., an Indiana Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Jacobsky v. C. D'Alfonso & Sons, Inc.Supreme Judicial Court of Maine · 1976
- Chamberlin v. CommissionerCourt of Appeals for the Seventh Circuit · 1960
19 more not listed; retrieve them via the Exa API.