Legal Opinion
Sioux City Stock Yards Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 20, 1932No. 9346PublishedCited by 9 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the United States Board of. Tax Appeals assessing excess profit taxes against petitioner for the years 1918, 1919, and 192I01.
Petitioner is a corporation organized under the laws of the state of Iowa, with an authorized capital stock of $3,01)0,000, divided equally between preferred and common stock. It was organized for the purpose of acquiring, owning, and operating a stockyard at Sioux City, Iowa. Its income has been derived from charges for unloading, yarding, and feeding live stock shipped to its yards, and from rentals of…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Champlin Rfg. Co. v. Corporation Commission of OklahomaSupreme Court of the United States · 1932
- Burnet v. HoustonSupreme Court of the United States · 1931
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
16 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- Colonial Fabrics, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Garden City Feeder Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1935
- Bankers Trust Co. v. HigginsCourt of Appeals for the Second Circuit · 1943
4 more not listed; retrieve them via the Exa API.