Legal Opinion
Wilson Athletic Goods Mfg. Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 17, 1955No. 11385_1PublishedCited by 45 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
Petitioner seeks to reverse a decision of the Tax Court approving deficiencies in its income taxes for the years 1947, 1948 and 1949. It has been extensively engaged in the manufacture and sale of athletic goods for many years, having some 15 factories located in 10 different cities, wherein it produces sports equipment, such as golf clubs and balls, baseball mitts, footballs and athletic clothing of all types. These products it markets through its wholly owned subsidiary, Wilson Sporting Goods Company, which has branches in various parts of the United States. Previous…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Commissioner of Internal Revenue v. Gazette Tel. Co.Court of Appeals for the Tenth Circuit · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Major v. CommissionerUnited States Tax Court · 1981
- Lucas v. CommissionerUnited States Tax Court · 1972
40 more not listed; retrieve them via the Exa API.