Legal Opinion
Builders Steel Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 16, 1952No. 14460PublishedCited by 12 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This case is before us for the second time on petition to review a decision of the Tax Court determining deficiencies in excess profit tax liability of petitioner for the years 1942, 1943 and 1944. On the first petition for review we vacated the judgment of the Tax Court on procedural grounds only and remanded the case to that court for a new trial. Builders Steel Co. v. Commissioner of Internal Revenue, 8 Cir., 179 F.2d 377. On retrial the Tax Court sustained the deficiencies as determined by the Commissioner, whereupon petitioner has again brought the case to this court…
2Cases cited11 opinions
- Builders Steel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Skelly Oil Co. v. HollowayCourt of Appeals for the Eighth Circuit · 1948
- ætna Life Ins. Co. v. KeplerCourt of Appeals for the Eighth Circuit · 1941
- Nee v. Linwood Securities Co.Court of Appeals for the Eighth Circuit · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Tulia Feedlot, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Golden Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Midland Ford Tractor Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
7 more not listed; retrieve them via the Exa API.