Legal Opinion
Robinson's Dairy, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 27, 1962No. 6802_1PublishedCited by 65 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This is a petition to review a Tax Court decision holding that the petition er was not entitled to the benefits of an amendment to the Excess Profits Tax Act of 1950 1 relating to new corporations, and upholding the assessment of penalties under both § 291(a) and § 293(a), 26 U.S.C.A. §§ 291(a), 293(a) 2 for failure to file timely tax returns for the years in question, which was found to be due to negligence. With respect to the applicability of § 430(e), granting relief to new businesses, the taxpayer contends that it has met, in substance, the requirements of the…
2Cases cited3 opinions
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Chimchirian v. HelveringCourt of Appeals for the D.C. Circuit · 1942
- Robert L. Phinney v. Tuboscope CompanyCourt of Appeals for the Fifth Circuit · 1959
3Cited by65 opinions
- 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
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Crocker v. CommissionerUnited States Tax Court · 1989
- Emmons v. CommissionerUnited States Tax Court · 1989
- Thompson v. CommissionerUnited States Tax Court · 1982
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