Legal Opinion

Wilcox Mfg. Co. v. Commissioner

United States Tax Court

Decided March 19, 1979No. Docket Nos. 1839-75, 1873-75UnpublishedCited by 1 opinion

1Opinion of the Court

WILCOX MANUFACTURING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ORELITE MANUFACTURING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wilcox Mfg. Co. v. Commissioner

Docket Nos. 1839-75, 1873-75.

United States Tax Court

T.C. Memo 1979-92; 1979 Tax Ct. Memo LEXIS 429; 38 T.C.M. (CCH) 378; T.C.M. (RIA) 79092;

March 19, 1979, Filed

John H. Gorman,James C. Higgins,John F. Rist, III,Michael L. Scales, for the petitioners.

Conley G. Wilkerson,Joel V. Williamson, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge:…

2Cases cited39 opinions

  1. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  2. Jasionowski v. CommissionerUnited States Tax Court · 1976
  3. United States v. Donruss Co.Supreme Court of the United States · 1969
  4. The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
  5. The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957

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3Cited by1 opinion

  1. Grob, Inc. v. United StatesDistrict Court, E.D. Wisconsin · 1983

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