Legal Opinion
Geoghegan & Mathis, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 28, 1972No. 71-1439PublishedCited by 12 opinions
1Opinion of the Court
JOHN W. PECK, Circuit Judge.
This is an appeal by the taxpayer, Geoghegan & Mathis, Inc., of Bards-town, Kentucky, to review a decision of the United States Tax Court which is reported at 55 T.C. 672 (1971). The only issue for determination concerns the deductibility for federal income tax purposes of $14,682.78 paid by the taxpayer-appellant during its taxable year ended February 28, 1965.
The appellant is a Kentucky corporation whose principal place of business is at Bardstown, Kentucky, and whose principal business is the operation of limestone quarries. In 1959, the appellant purchased the…
2Cases cited6 opinions
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Santa Fe Pacific Railroad Company v. United StatesCourt of Appeals for the Seventh Circuit · 1967
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Amherst Coal Company v. United StatesDistrict Court, S.D. West Virginia · 1969
- Beaver Dam Coal Company v. United StatesCourt of Appeals for the Sixth Circuit · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Anderson v. CommissionerUnited States Tax Court · 1984
- H. G. Fenton Material Co. v. CommissionerUnited States Tax Court · 1980
- Cushing Stone Co. v. United StatesUnited States Court of Claims · 1976
- Fiore v. CommissionerUnited States Tax Court · 1979
- Smith v. CommissionerUnited States Tax Court · 1986
7 more not listed; retrieve them via the Exa API.