Legal Opinion
United States v. Pfister
Court of Appeals for the Eighth Circuit
Decided June 29, 1953No. 14656PublishedCited by 62 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
The United States appeals from a judgment in an action brought under Title 28 U.S.C. § 1346(a) (1), to recover alleged overpayments of income taxes for the years 1944, 1946, and 1947.
The taxpayer raises beef cattle for market. In accordance with custom in the industry, the taxpayer maintained a herd for breeding purposes, from year to year selling steers on the market, but retaining the heifers not for sale but to replenish his breeding herd. When economic conditions required, he sold portions of the breeding herd. In his complaint taxpayer alleged that a portion of the…
2Cases cited12 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
7 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Meier v. CommissionerUnited States Tax Court · 1988
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- Woodbury v. CommissionerUnited States Tax Court · 1967
57 more not listed; retrieve them via the Exa API.