Legal Opinion
Bates Motor Transport Lines, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 4, 1952No. 10590PublishedCited by 24 opinions
1Opinion of the Court
FINNEGAN, Circuit Judge.
This is a petition to review an order of the Tax Court, which assessed deficiencies against Bates Motor Transport Lines, Tnc., for the years 1942 and 1944, and which also declared the transferee liability of Harry F. Chaddick for taxes of the said Bates Corporation in the year 1944.
It appears that during the years in question the individual petitioner, Harry F. Chaddick, was president of Bates Motor Transport Lines, Inc., and also of Standard Freight Lines, Inc., his corporate co-petitioners, both of which were organized under the laws of Illinois. All the petitioners…
2Cases cited7 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. SullivanSupreme Court of the United States · 1927
- United States v. LewisSupreme Court of the United States · 1951
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Hope v. CommissionerUnited States Tax Court · 1971
- Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995Court of Appeals for the Third Circuit · 1973
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Abegg v. CommissionerUnited States Tax Court · 1968
19 more not listed; retrieve them via the Exa API.