Legal Opinion
B.B. Rider Corp. v. Commissioner
Court of Appeals for the Third Circuit
Decided January 24, 1984No. 82-3585PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Chief Judge.
I
Taxpayers Benjamin and Helen Strat-more (filing jointly) and B.B. Rider Corpo*947ration appeal from the tax court’s decision that they had certain deficiencies in their income tax. See B.B. Rider Corporation v. Commissioner, 43 T.C.M. (CCH) 637 (1982). This court has jurisdiction over the appeal pursuant to 26 U.S.C. § 7482(a) (1976):
II
B.B. Rider Corporation (“Rider”) was originally an authorized franchisee for the sale and servicing of Frigidaire refrigerators. Benjamin Stratmore (“Benjamin”) began working for Rider in 1932, as its credit manager. About…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Singleton v. WulffSupreme Court of the United States · 1976
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Hormel v. HelveringSupreme Court of the United States · 1941
- Putnam v. CommissionerSupreme Court of the United States · 1956
23 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Luther R. Patton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Centel Communications Co. v. CommissionerUnited States Tax Court · 1989
- Smith v. CommissionerUnited States Tax Court · 1985
- Pleasant Summit Land Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1988
- Estate of SpearCourt of Appeals for the Third Circuit · 1994
15 more not listed; retrieve them via the Exa API.