Legal Opinion
Willcuts v. Minnesota Tribune Co.
Court of Appeals for the Eighth Circuit
Decided April 18, 1939No. 11270PublishedCited by 21 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
In computing its corporate gross income tax for the years 1924 to 1928 inclusive the Minnesota Tribune Company claimed three items of deduction under section 234 of the Revenue Act of 1926, c. 27, 44 Stat. 9, 41, and section 23 of the Revenue Act of 1928, c. 852, 45 Stat. 791, 799, 26 U.S.C.A. § 23. They were not allowed by the Commissioner; paid under protest; and this action brought against the Collector to recover them. Judgment was rendered in favor of the taxpayer and the government appeals.
For convenience the facts and issues respecting each of the three items will…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. AndersonSupreme Court of the United States · 1926
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Burnet v. HoustonSupreme Court of the United States · 1931
- Reinecke v. SpaldingSupreme Court of the United States · 1930
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Marquis v. CommissionerUnited States Tax Court · 1968
- Iowa-Des Moines National Bank v. Commissioner of Internal Revenue, United States National Bank of Omaha v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1979
16 more not listed; retrieve them via the Exa API.