Legal Opinion
Kohl v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 12, 1948No. 13673PublishedCited by 14 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on petition to review a decision of the Tax Court which held petitioner liable for a deficiency in income taxes for the taxable year 1941. The basic facts are not in dispute; neither is there any dispute as to the amount of the tax deficiency if such deficiency is to be determined against petitioner!
From 1933 to 1941, petitioner Otto A. Kohl was the sole owner of Bupane Gas Company, an unincorporated enterprise, with its principal place of business at Cedar Rapids, Iowa. The name- Bupane Gas Company was simply a trade name under which petitioner…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- ætna Life Ins. Co. v. KeplerCourt of Appeals for the Eighth Circuit · 1941
- State Farm Mut. Automobile Ins. Co. v. BonacciCourt of Appeals for the Eighth Circuit · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Hanson v. BirminghamDistrict Court, N.D. Iowa · 1950
- Nelson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Yiannias v. Commission of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Scott v. Self, Acting Collector of Internal RevenueCourt of Appeals for the Eighth Circuit · 1953
9 more not listed; retrieve them via the Exa API.