Legal Opinion
Siemer Milling Company v. Commissioner
United States Tax Court
Decided April 15, 2019No. 21655-15UnpublishedCited by 3 opinions
1Opinion of the Court
T.C. Memo. 2019-37
UNITED STATES TAX COURT SIEMER MILLING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21655-15. Filed April 15, 2019. Michael G. Goller, Amy L. Barnes, Sara Stellpflug Rapkin, and Benjamin B. Genzer, for petitioner. Jonathan E. Behrens and Nathan M. Swingley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BUCH, Judge: Siemer Milling Co. (Siemer) is based in Illinois and is engaged in the business of milling and selling wheat flour. During tax years ending May 31, 2011 and 2012, Siemer conducted activities for which it claimed -2- [*2]…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Shea v. CommissionerUnited States Tax Court · 1999
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3Cited by3 opinions
- Little Sandy Coal Company, Inc v. CIRCourt of Appeals for the Seventh Circuit · 2023
- Little Sandy Coal Company, Inc v. CIRCourt of Appeals for the Seventh Circuit · 2023
- Little Sandy Coal Company, Inc v. CIRCourt of Appeals for the Seventh Circuit · 2023