Legal Opinion
O. H. Kruse Grain & Milling v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 27, 1960No. 16663_1PublishedCited by 92 opinions
1Opinion of the Court
BARNES, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in petitioner grain company’s returns for the years 1952 and 1953. Petitioner filed a petition for redetermination of the deficiency with the Tax Court under Title 26 U.S.C. § 6213. The Tax Court sustained the deficiency in part and disallowed it in part. From that decision petitioner seeks review under Title 26 U.S.C. § 7482.
Petitioner corporation claimed deductions from net income for the years 1952 and 1953 for certain items of interest and rent owing to its sole proprietor. The Commissioner determined (a)…
2Cases cited4 opinions
- Mammoth Oil Co. v. United StatesSupreme Court of the United States · 1927
- W. A. Shaw and Grace Shaw v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Gooding Amusement Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1956
- Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, IncCourt of Appeals for the Ninth Circuit · 1952
3Cited by92 opinions
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- A. R. Lantz Co., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
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