Legal Opinion
PLANTERS'OPERATING CO. v. Commissioner of Int. Revenue
Court of Appeals for the Eighth Circuit
Decided January 25, 1932No. 8789PublishedCited by 15 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals which affirmed the holding of the Commissioner of. Internal Revenue in refusing to assign any value to a lease of certain hotel property in St. Louis, Mo.
The case involves income and profits taxes for the years 1919 and 1920, and income taxes for the years 1919 to 1922.
The main undisputed facts are briefly as follows: In 1918, the Planters’ Operating Company, the petitioner, a corporation of Missouri, acquired a lease on the Planters’ Hotel in the city of St. Louis. The lease had been made by the…
2Cases cited20 opinions
- Van Cleve v. BerkeySupreme Court of Missouri · 1898
- Austin Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1929
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Williams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Boggs & Buhl v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1929
15 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
- Garden City Feeder Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1935
- Nachod & United States Signal Co. v. HelveringCourt of Appeals for the Sixth Circuit · 1934
10 more not listed; retrieve them via the Exa API.