Legal Opinion

Schuh Trading Co. v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided March 8, 1938No. 6389-6392PublishedCited by 47 opinions

1Opinion of the Court

ITNDLEY District Tudp-e

m ». , . j , r appeal, argued as one, and grow out of the same facts. The petitioners seek to reverse decisions of the United States Board of Tax Appeals in which it was determined that there were deficiencies in the federal income tax of each of them for the calendar year 1929.

The Schuh Trading Company was formerly the Schuh Drug Company, under which name it was incorporated in 1893 and conducted its corporate business until the transactions here involved. Upon its organization, the corporation acquired and continued an established business, conducted for more than…

2Cases cited15 opinions

  1. Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
  2. Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
  3. Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
  4. Groman v. CommissionerSupreme Court of the United States · 1937
  5. John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935

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3Cited by47 opinions

  1. United States v. Michael Gilbert, Karen Gilbert, Michael Gilbert Family Irrevocable Trust, Third Party Claimants-AppelleesCourt of Appeals for the Third Circuit · 2001
  2. LEVENE ET UX. v. City of SalemOregon Supreme Court · 1951
  3. Moffatt v. CommissionerUnited States Tax Court · 1964
  4. Cisco v. Van LewCalifornia Court of Appeal · 1943
  5. Warren A. Ott, and Mortgage Services of Norfolk, Inc., a Corporation v. Home Savings & Loan Association, a CorporationCourt of Appeals for the Ninth Circuit · 1958

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