Legal Opinion
Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 14, 1952No. 14530_1PublishedCited by 65 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This is a petition to review a decision of the Tax Court of the United States dismissing for lack of jurisdiction petitioner’s petition for redetermination of excess profit taxes for the year 1942 under the provisions of Section 722 of the Internal Revenue Code, 26 U.S.C.A. § 722. Petitioner is an Arkansas Corporation engaged in the transportation of passengers and baggage in interstate commerce. For the calendar year 1942 it filed with the Collector of Internal Revenue at Little Rock, Arkansas, its tax return and on September 2, 1942 it filed its claim for relief under…
2Cases cited7 opinions
- Henderson v. Carbondale Coal & Coke Co.Supreme Court of the United States · 1891
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Arlington Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Eppler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Dilks v. BlairCourt of Appeals for the Seventh Circuit · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Richard T. Arnold v. Gael D. Wood, Drema L. Grant, Daniel M. Buescher, the Law Firm of Eckelkamp, Eckelkamp, Wood and Kuenzel, Angela D. WiedaCourt of Appeals for the Eighth Circuit · 2001
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- United States v. Edward William LancerCourt of Appeals for the Third Circuit · 1975
60 more not listed; retrieve them via the Exa API.