Legal Opinion
F. Strauss & Son, Inc., of Arkan Sas v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 3, 1958No. 15864_1PublishedCited by 9 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on petition to review a decision of the Tax Court which determined a deficiency in petitioner’s income tax for the year 1950 in the amount of $10,386.12.
Taxpayer is a corporation which at all times here pertinent was engaged in the wholesale liquor business in Little Rock, Arkansas. The sale of liquor in Arkansas has been legal since 1935, subject to state laws providing for countywide option. At a general election held in November, 1950, there was submitted to vote, pursuant to the Arkansas law, an initiated measure in the nature of a state-wide…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Trist v. ChildSupreme Court of the United States · 1875
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Charles D. Long and Gertrude G. Long v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Alex H. Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Washburn v. CommissionerUnited States Tax Court · 1960
4 more not listed; retrieve them via the Exa API.