Legal Opinion
United States v. General Shoe Corporation
Court of Appeals for the Sixth Circuit
Decided September 2, 1960No. 13914_1PublishedCited by 39 opinions
1Opinion of the Court
THORNTON, District Judge.
The facts in this tax ease are not in dispute in any degree important to disposition on appeal.
The issue here for determination is new to this Court except perhaps for an apparent similarity between it and that present in a case decided by this Court May 31, I960. 1 We believe that there is a distinction of a fundamental nature between that case and this one. We shall advert to this distinction later on in this opinion.
For purposes of this appeal, a broad outline of the facts will suffice. In view of our treatment of the problem, we deem it unnecessary to go into the…
2Cases cited11 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Commissioner of Internal Revenue v. MestaCourt of Appeals for the Third Circuit · 1941
- Commissioner of Internal Revenue v. Surface Combustion CorporationCourt of Appeals for the Sixth Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Harold S. Divine and Rita K. Divine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Downer v. CommissionerUnited States Tax Court · 1967
- Seas Shipping Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
34 more not listed; retrieve them via the Exa API.