Legal Opinion
Von Hoffman Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 16, 1958No. 15932_1PublishedCited by 16 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
Taxpayer, Von Hoffmann Corporation, petitions this Court to review a decision of the Tax Court 1 determining that there was a deficiency in income tax from petitioner for the year 1952 in the amount of $16,823.17. The material facts, which were undisputed, are summarized as follows:
Petitioner is a Missouri Corporation engaged, through one wholly owned subsidiary, in the printing business. On June 29, 1950, it organized another wholly owned subsidiary, Von Hoffmann Systems Corporation (hereinafter referred to as Systems or debtor) to engage in the sale of business…
2Cases cited4 opinions
- Levy v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Mitchell v. CommissionerUnited States Tax Court · 1949
- Levy v. CommissionerUnited States Board of Tax Appeals · 1942
3Cited by16 opinions
- Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Wachovia Bank and Trust Company and George A. Shuford, Successor Cotrustees of the Evelyn Grove Seely Trust v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Bird Management, Inc. v. CommissionerUnited States Tax Court · 1967
- J. E. Hawes Corp. v. CommissionerUnited States Tax Court · 1965
- Levine v. CommissionerUnited States Tax Court · 1959
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