Legal Opinion
Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 2, 1956No. 15391-15394_1PublishedCited by 114 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
The four cases involved, consolidated for trial in the Tax Court and here, are before us on petitions for review of the decisions of the Tax Court (opinion reported at 23 T.C. 138 1 ). This court has jurisdiction to consider said petitions under section 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482.
These appeals arise from the decisions ■of the Tax Court denying the taxpayers' capital gains treatment on the profits realized upon the liquidation of industrial pipe, and rejecting claims of taxpayers for deduction of certain promotional expenses. These…
2Cases cited33 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. HeiningerSupreme Court of the United States · 1943
28 more not listed; retrieve them via the Exa API.
3Cited by114 opinions
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- Coors v. CommissionerUnited States Tax Court · 1973
109 more not listed; retrieve them via the Exa API.