Legal Opinion
Sager Glove Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 17, 1962No. 13776_1PublishedCited by 36 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
This is an appeal from a decision of the Tax Court, 36 T.C. 1173 (1961), sustaining a deficiency assessment against petitioner in the amount of $167,735.33 for the taxable year 1951.
The facts are set out at length in the Tax Court opinion and will not be repeated here. In summary, petitioner instituted suit under the federal antitrust laws against certain optical companies. The amended complaint in that suit listed nine different elements of damages including three recitals of loss of profits stemming from the wrongful acts alleged. The jury returned a verdict for…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Sager Glove Corp. v. CommissionerUnited States Tax Court · 1961
3Cited by36 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Fono v. CommissionerUnited States Tax Court · 1982
- Roemer v. CommissionerUnited States Tax Court · 1982
- Bresler v. CommissionerUnited States Tax Court · 1975
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