Legal Opinion

Wm. T. Stover Co. v. Commissioner

United States Tax Court

Decided November 30, 1956No. Docket No. 46766Published

1. Petitioner, whose business was that of selling surgical and hospital supplies and equipment, purchased a round-trip airplane ticket to England for a newspaperman who was to make a study of socialized medicine in England and upon his return to report to the Arkansas Medical Society on his findings and to write articles thereon for publication.

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1. Petitioner, whose business was that of selling surgical and hospital supplies and equipment, purchased a round-trip airplane ticket to England for a newspaperman who was to make a study of socialized medicine in England and upon his return to report to the Arkansas Medical Society on his findings and to write articles thereon for publication. The Society was, and always had been, opposed to the establishment of socialized medicine in this country, and its current interest was occasioned by agitation for the passage of legislation for the establishment of socialized medicine in some form.…

1Opinion of the Court

Wm. T. Stover Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent

Wm. T. Stover Co. v. Commissioner

Docket No. 46766

United States Tax Court

27 T.C. 434; 1956 U.S. Tax Ct. LEXIS 25;

November 30, 1956, Filed

Decision will be entered for the respondent.

1. Petitioner, whose business was that of selling surgical and hospital supplies and equipment, purchased a round-trip airplane ticket to England for a newspaperman who was to make a study of socialized medicine in England and upon his return to report to the Arkansas Medical Society on his findings and to write articles thereon for…

2Cases cited31 opinions

  1. Commissioner v. HeiningerSupreme Court of the United States · 1943
  2. Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
  3. Lilly v. CommissionerSupreme Court of the United States · 1952
  4. Tool Co. v. NorrisSupreme Court of the United States · 1865
  5. United States v. CarterSupreme Court of the United States · 1910

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