Legal Opinion
Amey & Monge, Inc., John C. Amis, Jr., President v. Commissioner of Internal Revenue, Amey & Monge, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided March 5, 1987No. 85-3576, 85-3578PublishedCited by 6 opinions
1Opinion of the Court
TUTTLE, Senior Circuit Judge:
This is an appeal from a Tax Court decision finding substantial deficiencies in the taxes paid for 1977 and 1978 by the corporate taxpayer.
The parties agree that a substantial number of payments were made from the bank accounts of the taxpayer, some of which were for the benefit of the taxpayer in the ordinary course of business and some of which were for the benefit of either one or more officers, stockholders or other persons associated with the taxpayer.
I. STATEMENT OF THE CASE
The essentiil facts to be considered by the Court are as follows. There was a close…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Peco Foods, Inc. & Subsidiaries v. Comm'rUnited States Tax Court · 2012
- United States v. TrevittDistrict Court, M.D. Georgia · 2016
- Amey & Monge, Inc. v. C.I.RCourt of Appeals for the Eleventh Circuit · 1987
- Johnson v. United StatesDistrict Court, D. South Carolina · 2023
- McLaurine v. Comm'rUnited States Tax Court · 2010
1 more not listed; retrieve them via the Exa API.