Legal Opinion
Robert R. Walker and Wanda A. Walker v. Commissioner of Internal Revenue, Robert R. Walker, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 10, 1966No. 15324_1PublishedCited by 38 opinions
1Opinion of the Court
KILEY, Circuit Judge.
Robert R. Walker, Inc., and Robert R. and Wanda A. Walker, filed separate petitions in the Tax Court challenging deficiencies in income tax assessed against them. The issues were tried in a consolidated hearing and resulted in judgments sustaining the Commissioner’s assessments. T. C. Memo. 1965-28, 24 CCH Tax Ct. Mem. 140 (1965). Robert R. Walker and his wife Wanda, and Robert R. Walker, Inc., have appealed. The decision subjects the corporation to accumulated earnings tax for 1957 under Section 531 of the Int. Rev. Code of 1954; disallows deductions claimed by the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- United Aniline Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
- J. L. Goodman Furniture Co. v. CommissionerUnited States Tax Court · 1948
- F. E. Watkins Motor Co. v. CommissionerUnited States Tax Court · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Coors v. CommissionerUnited States Tax Court · 1973
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- King's Court Mobile Home Park, Inc. v. CommissionerUnited States Tax Court · 1992
- Owensby & Kritikos, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1987
- Kennedy v. CommissionerUnited States Tax Court · 1979
33 more not listed; retrieve them via the Exa API.