Legal Opinion
Byers v. Commissioner of Internal Revenue. Byers Transp. Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 19, 1952No. 14502_1PublishedCited by 46 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Two petitions to review decisions of the Tax Court have been consolidated for hearing. One is on behalf of Byers Transportation Co., a trucking corporation, located at Kansas City, Missouri, and operating between there and other points in that State. The other is on behalf of Harry Byers, the president and the controlling stockholder of the corporation.
Income tax deficiencies against each petitioner are involved, the deficiencies as to both taxpayers being predicated upon the payment, during the years 1942 to 1946 inclusive, by the corporation, to a partnership…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Amtorg Trading Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
3Cited by46 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Nicholls, North, Buse Co. v. CommissionerUnited States Tax Court · 1971
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
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