Legal Opinion
Ross v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 9, 1942No. 10173PublishedCited by 9 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
This case concerns deficiencies in income taxes for the calendar years 1934, 1935 and 1936 of a dissolved corporation, Ross Brothers Horse and Mule Company, assessed against W. R. Ross, its principal stockholder, as transferee. The Company did a large business, averaging nearly a million dollars per year, at Fort Worth, Texas, in selling horses and mules at auction for a commission of $2.50 a head. It rented its stock pens and auction ring, and used its own capital mostly in assisting purchasers and sellers at its auction sales to handle liens against the animals and…
2Cases cited5 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Ross v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by9 opinions
- Rubin v. CommissionerUnited States Tax Court · 1971
- United States Gypsum Company, Appellant/cross-Appellee v. Schiavo Brothers, Inc., Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1981
- Hospital Corp. of America v. CommissionerUnited States Tax Court · 1983
- John L. Denning & Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Epsen Lithographers, Inc. v. O'MalleyDistrict Court, D. Nebraska · 1946
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