Legal Opinion
Minnesota Tea Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 25, 1935No. 10031PublishedCited by 15 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals.
The decision and the order based thereon redetermined a deficiency in the income tax of petitioner for the period of January 1, 1928, to August 24, 1928, in the sum of $72,686.90.
The salient facts stipulated before the Board of Tax Appeals and leading up to the decision and order of redetermination are substantially as follows':. The petitioner is a Minnesota corporation, and was, until the transfer of its assets hereinafter mentioned, engaged in the business of selling teas, coffees, and groceries at…
2Cases cited32 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- United States v. MerriamSupreme Court of the United States · 1923
27 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Helvering v. Northwestern Nat. Bank & Trust Co. of MinneapolisCourt of Appeals for the Eighth Circuit · 1937
- Frank Scofield, Collector of Internal Revenue v. San Antonio Transit CompanyCourt of Appeals for the Fifth Circuit · 1955
10 more not listed; retrieve them via the Exa API.