Van Kalker v. Commissioner
United States Tax Court
Petitioner owned and operated an ornamental iron business as a sole proprietor. Pursuant to orders solicited by petitioner, petitioner's employees fabricated ornamental iron railings and other iron products out of an inventory of crude iron rods, using equipment and machinery. Petitioner then installed the finished products. Held, capital was a material income-producing factor in such business within the meaning of sec. 1348, I.R.C. 1954.
1Opinion of the Court
John E. Van Kalker, Jr., and Carol Van Kalker, Petitioners v. Commissioner of Internal Revenue, Respondent
Van Kalker v. Commissioner
Docket No. 5554-81
United States Tax Court
81 T.C. 91; 1983 U.S. Tax Ct. LEXIS 57; 81 T.C. No. 8;
August 4, 1983, Filed
Decision will be entered for the respondent.
Petitioner owned and operated an ornamental iron business as a sole proprietor. Pursuant to orders solicited by petitioner, petitioner's employees fabricated ornamental iron railings and other iron products out of an inventory of crude iron rods, using equipment and machinery. Petitioner then installed the…
Also in this document: Dissent.
2Cases cited20 opinions
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Kennedy v. CommissionerUnited States Tax Court · 1979
- George Winkler v. United StatesCourt of Appeals for the First Circuit · 1956
- Rousku v. CommissionerUnited States Tax Court · 1971
- Moore v. CommissionerUnited States Tax Court · 1979
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