Legal Opinion
Western Contracting Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 10, 1959No. 16202PublishedCited by 25 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies in petitioner’s (sometimes referred to herein as “Western”) income for the taxable years of 1948 and 1949. After an extended trial on petition for redetermination, the tax court found and adjudged that for 1948 and 1949 there was a deficiency in petitioner’s income tax in the amounts of $158,105.81 and $120,160.90, respectively. From this ruling petitioner has brought the case to this court on petition for review.
Two questions are presented. First, whether monthly payments made by Western to dealers in heavy…
2Cases cited22 opinions
- Heryford v. DavisSupreme Court of the United States · 1880
- Hervey v. Rhode Island Locomotive WorksSupreme Court of the United States · 1877
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Haggard v. CommissionerUnited States Tax Court · 1955
- D. M. Haggard and Nila Haggard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
17 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Kansas City S. R. Co. v. CommissionerUnited States Tax Court · 1981
- M & W Gear Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Burroughs Corporation v. Richard H. Barry, as Trustee in Bankruptcy of Dalco American Enterprises, Inc., BankruptCourt of Appeals for the Eighth Circuit · 1967
- McKeeman v. Commercial Credit Equipment Corp.District Court, D. Nebraska · 1970
20 more not listed; retrieve them via the Exa API.