Legal Opinion
Transport Manufacturing & Equipment Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided October 1, 1970No. Nos. 19695, 19696PublishedCited by 14 opinions
1Opinion of the Court
LAY, Circuit Judge.
Two appeals have been lodged by taxpayers from adverse decisions of the Tax Court. They have been consolidated for review in this court. The petitioner contests in No. 19,696 the Tax Court’s decision (T.C. Memo 1964-190) upholding the Commissioner’s disallowance of certain deductions for unreasonable compensation, non-business expenses and capital expenditures. In No. 19,695 the taxpayer contests the Tax Court’s decision (T.C. Memo 1968-189) adjudicating interest on the interest assessed under a jeopardy assessment pursuant to § 273 of the 1939 Internal Revenue Code.1 We…
2Cases cited44 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Commissioner v. SternSupreme Court of the United States · 1958
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
39 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- White v. CommissionerUnited States Tax Court · 1990
- Hyman S. Zfass v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Graham v. CommissionerUnited States Tax Court · 1980
- Odend'Hal v. CommissionerUnited States Tax Court · 1990
- Cirelli v. CommissionerUnited States Tax Court · 1984
9 more not listed; retrieve them via the Exa API.