Legal Opinion
Transport Manufacturing & Equipment Company of Delaware v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 10, 1967No. 18468_1PublishedCited by 9 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Transport Manufacturing & Equipment Company (T. M. & E.), taxpayer, has filed timely petition for review of the decision of the Tax Court entered March 8, 1966, based upon opinion of the Tax Court, unofficially reported at 23 CCH TCM 1113, upon two issues alleged to have been erroneously decided by the Tax Court, to wit:
I. Disallowance as a business expense of any part of attorneys' fees and other costs of quo warranto proceedings in Missouri instituted against T. M. & E. and Riss & Company.
II. Disallowance of any loss on 1956 equipment sales to Riss & Company.
Man…
2Cases cited6 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner of Internal Revenue v. Richard R. Riss, Sr., Richard R. Riss, Sr. v. Commissioner of Internal Revenue, (Two Cases). Richard R. Riss, Sr. And Helen G. Riss v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Charles A. Polizzi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Benjamin F. Haas and Addie R. Haas v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Dolores J. Russell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Saba Partnership v. CommissionerCourt of Appeals for the D.C. Circuit · 2001
- Transport Manufacturing & Equipment Company of Delaware v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1970
- JPMorgan Chase & Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 2008
- Canton v. United StatesDistrict Court, D. Minnesota · 1967
4 more not listed; retrieve them via the Exa API.