Legal Opinion
Dinkins v. Commissioner
Court of Appeals for the Eighth Circuit
Decided May 16, 1967No. Nos. 18653, 18658, 18654, 18659, 18655, 18660, 18656, 18661, 18657, 18662, 18663 and 18664PublishedCited by 6 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
Petitioners who are stockholders of Rental Equipment Company, a subchapter S Corporation, under § 1371, Internal Revenue Code of 1954, 26 U.S.C. § 1371, seek review of the Tax Court’s determination of depreciation allowed Rental on its equipment for the fiscal years ending January 31, 1959, 1960, and 1961.
The Tax Court cases are here numbered 18,653-18,664 and were consolidated for trial, brief and opinion in that court, having common questions of law and fact. The Tax Court’s opinion is reported at 45 T.C. 593.
*827Pursuant to § 1372, Internal Revenue Code of 1954, 26 U.S.C.…
2Cases cited12 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Robert R. Walker and Wanda A. Walker v. Commissioner of Internal Revenue, Robert R. Walker, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Coors v. CommissionerUnited States Tax Court · 1973
- Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Carland, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Medtronic, Inc. v. Comm'rUnited States Tax Court · 2016
- Catherine F. Dinkins v. Commissioner of Internal Revenue, Agnes Fabick v. Commissioner of Internal Revenue, Francis J. Fabick and Mildred Fabick v. Commissioner of Internal Revenue, John J. Fabick and Elaine Fabick v. Commissioner of Internal Revenue, Joseph G. Fabick and Gloria Fabick v. Commissioner of Internal Revenue, Gilbert E. McNeill and Loretta F. McNeill v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
1 more not listed; retrieve them via the Exa API.