Legal Opinion
Southeastern Canteen Co. And Canteen Service Co. Of Toledo, on Review v. Commissioner of Internal Revenue, on Review
Court of Appeals for the Sixth Circuit
Decided May 13, 1969No. 18420_1PublishedCited by 24 opinions
1Opinion of the Court
O’SULLIVAN, Circuit Judge.
Petitioners, Southeastern Canteen Co. and Canteen Service Co. of Toledo petition for our review of a decision of the Tax Court, entered September 19, 1967, upholding the Respondent-Commissioner’s assessment of deficiencies in income tax in the amounts of $16,589.82 and $58,863.73, respectively. These deficiencies arose primarily from disallowance of parts of deductions from income taken by taxpayer corporations for rent and commissions paid by them to the then owner of the equipment used by taxpayers, and from disallowance of Southeastern Canteen Co.’s claim of…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. HeiningerSupreme Court of the United States · 1943
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Robert G. Dudley v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Sparks Nugget, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Milbrew, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- Biggs v. CommissionerCourt of Appeals for the Sixth Circuit · 1971
19 more not listed; retrieve them via the Exa API.