Legal Opinion
Kalmon Shoe Manufacturing Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 28, 1963No. 17166_1PublishedCited by 5 opinions
1Opinion of the Court
RIDGE, Circuit Judge.
Petitioner seeks review of the Tax Court’s re-determination of a deficiency in its income tax for the taxable period February 1, 1955 to October 31, 1955, amounting to $33,612.22. The Commissioner of Internal Revenue first determined such deficiency tax to be $46,323.-00. The primary contention made by petitioner here is that there is no substantial evidence in the record to support the Tax Court’s re-determination.
Taxpayer is a Missouri corporation, organized on January 25, 1955. It has its principal place of business in St. Louis. Paramount Shoe Manufacturing Company is…
2Cases cited3 opinions
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Gordon R. Coates and Thelma B. Coates v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
3Cited by5 opinions
- W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. Pure Ice Company, Inc., Vance M. Thompson and Mrs. Wanda LeeCourt of Appeals for the Eighth Circuit · 1963
- Ingram-Richardson v. CommissionerUnited States Tax Court · 1972
- W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. Pure Ice Company, Inc., Vance M. Thompson and Mrs. Wanda LeeCourt of Appeals for the Eighth Circuit · 1963
- Yoc Heating Corp. v. CommissionerUnited States Tax Court · 1973
- Yoc Heating Corp. v. CommissionerUnited States Tax Court · 1973