Legal Opinion
Midland Ford Tractor Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 13, 1960No. 16336PublishedCited by 25 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
Petitioner seeks review of a decision of the Tax Court redetermining deficiencies in its income taxes for the fiscal years 1951 and 1952. The court disallowed a part of the amount claimed by petitioner for rents paid during the period in controversy on the ground that it was not required to be made as a condition to the continued use or possession of the leased property, and the court disallowed a part of the amount claimed as compensation paid to its officers on the ground that the payments were excessive and hence the excess disallowed was not an ordinary and…
2Cases cited7 opinions
- Skelly Oil Co. v. HollowayCourt of Appeals for the Eighth Circuit · 1948
- ætna Life Ins. Co. v. KeplerCourt of Appeals for the Eighth Circuit · 1941
- Southern Ford Tractor Corp. v. CommissionerUnited States Tax Court · 1958
- Nee v. Linwood Securities Co.Court of Appeals for the Eighth Circuit · 1949
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
- Sparks Nugget, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Amerco v. CommissionerUnited States Tax Court · 1991
- Investers Diversified Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
20 more not listed; retrieve them via the Exa API.