Legal Opinion
Grant v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 19, 1945No. 3091, 3092PublishedCited by 15 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are petitions to review decisions of the Tax Court. The Commissioner determined income tax deficiencies for the year 1941 of $37,368.53 against petitioner Grant and $37,138.90 against petitioner Strong. The Tax Court sustained the de ficiencies but held that the Commissioner should have credited the petitioners with additional payments made in 1942.
The petitioners reside at Springville, Utah. In 1924, they were employed as foremen by a contracting company. In that year they decided to go into the construction business and formed a partnership under the name of…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Losh v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Limericks, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Visintainer v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
10 more not listed; retrieve them via the Exa API.