Legal Opinion
Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 2, 1942No. 9114PublishedCited by 32 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by the Capitol-Barg Dry Cleaning Company, a corporation, to review a decision of the Board of Tax Appeals determining a deficiency in the income tax of petitioner for the year 1937 in the amount of $2,283.97. The alleged deficiency resulted from the disallowance by the Board of $9,010 of compensation paid to William F. Hummel, secretary and general manager, and to J. D. Shan-man, assistant secretary and manager of the retail department of petitioner.
In 1920 Louis E. Block and William F. Hummel, experienced and capable dry cleaners, organized the corporation,…
2Cases cited6 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Ox Fibre Brush Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Nichols v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Toledo Grain & Milling Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
- Bardach v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
27 more not listed; retrieve them via the Exa API.