Legal Opinion
Dixie Furniture Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 5, 1968No. 18874_1PublishedCited by 10 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The Tax Court (Judge Atkins) has upheld the Commissioner’s determination of a deficiency of $2,251.14 in Dixie Furniture Company’s corporation income tax for its fiscal year ended April 30, 1962. T.C. Memo 1966-278, 25 T.C.M. 1441 (not reviewed by the full court). Dixie petitions for review. Our jurisdiction under § 7482 of the Internal Revenue Code of 1954 is established.
The taxpayer is an Arkansas corporation chartered in May 1948. It is a retailer of furniture and appliances. It has six stores in eastern Arkansas. Its customers are lower to middle income families.…
2Cases cited9 opinions
- Krim-Ko Corp. v. CommissionerUnited States Tax Court · 1951
- C. P. Ford & Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- The Paramount Finance Company v. The United States. Edward T. Kirtz and Rosalyn S. Kirtz v. The United StatesUnited States Court of Claims · 1962
- Maverick-Clarke Litho Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- George D. Patterson, District Director of Internal Revenue, Birmingham, Alabama v. Pizitz, Inc., Successor to Louis Pizitz Dry Goods CompanyCourt of Appeals for the Fifth Circuit · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Coors v. CommissionerUnited States Tax Court · 1973
- Akron National Bank and Trust Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Brooks v. CommissionerUnited States Tax Court · 1974
- Edison Homes, Inc., Formerly Ardmor, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- The First National Bank of Chicago v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
5 more not listed; retrieve them via the Exa API.