Legal Opinion
Logan Lumber Company v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 15, 1966No. 22390PublishedCited by 141 opinions
1Opinion of the Court
RIVES, Circuit Judge:
This is an appeal by the Logan Lumber Company from an adverse ruling by the Tax Court. The Tax Court held that the Logan Lumber Company 1 had under-reported its corporate income for the fiscal years ending June 30, 1951 to 1960, inclusive. The assessment of a delinquency penalty for the late filing of taxpayer’s 1952 corporate tax return was also upheld by the Tax Court. 2
Logan Lumber Company was organized in 1935 by W. W. Logan, Sr., and at all times here relevant its stock was owned 100% by members of the Logan family. This appeal presents six issues: 1) Did petitioner…
2Cases cited27 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. TellierSupreme Court of the United States · 1966
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Curtis Publishing Company v. Wallace Butts, Wallace Butts v. Curtis Publishing CompanyCourt of Appeals for the Fifth Circuit · 1965
- Loretta A. Laird, Helen v. Laird and Eagle Star Insurance Company, Limited v. Air Carrier Engine Service, Inc.Court of Appeals for the Fifth Circuit · 1959
22 more not listed; retrieve them via the Exa API.
3Cited by141 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Mark Waldorf, in No. 97-5195 v. Edward J. Shuta Carolyn Wood Kenneth C. Spence, Jr. Mary Kay Spence Borough of Kenilworth Joseph Rego Henry J. Moll Victor Smith Lawrence Stickle Charles David Joseph Ventre Thomas Neville William J. Ahern William E. Conrad Livio Mancino Gary Rowinsky Mario Dibella Vincent Scorese Harry Grapenthin Mary Kelly Richard McCormack William Holt A. Zeleniak Richard Lomax C. William Gutekunst Frederick Bailey Michael Padula Charles Scheuermann Fred Sues Joseph Walyuf Thomas McHale Philip Ernst Frank J. Mascaro Walter E. Boright, Jr. Albert Simmenroth James E. O'Brien Frank J. Johdof Raymond Blydenburgh Edward Kasbarian John J. O'LOck Edmac Enterprises Edward McDermott Mark Waldorf v. Edward J. Shuta Carolyn Wood Kenneth C. Spence, Jr. Mary Kay Spence Borough of Kenilworth Joseph Rego Henry J. Moll Victor Smith Lawrence Stickle Charles David Joseph Ventre Thomas Neville William J. Ahern William E. Conrad Livio Mancino Gary Rowinsky Mario Dibella Vincent Scorese Harry Grapenthin Mary Kelly Richard McCormack William Holt A. Zeleniak Richard Lomax C. William Gutekunst Frederick Bailey Michael Padula Charles Scheuermann Fred Sues Joseph Walyuf Thomas McHale Philip Ernst Frank J. Mascaro Walter E. Boright, Jr. Albert Simmenroth James E. O'Brien Frank J. Johdof Raymond Blydenburgh Edward Kasbarian John J. O'LOck Edmac Enterprises Edward McDermott Borough of Kenilworth, in No. 97-5222Court of Appeals for the Third Circuit · 1998
- Wheeler v. John Deere Co.Court of Appeals for the Tenth Circuit · 1991
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
136 more not listed; retrieve them via the Exa API.