Legal Opinion
Burl P. Glover v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 23, 1958No. 15877PublishedCited by 16 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is .before us on taxpayer’s petition to review an adverse decision of the Tax Court. The taxes involved are those allegedly accruing in the taxable years 1949, 1950 and 1951. During the period here involved taxpayer was engaged in the business of selling motor vehicles and was operating under the trade name of Glover Motors. In the course of his business he sold cars on credit receiving notes of purchasers representing the balance due on the purchase price. These notes he sold and transferred to a finance company known in the record as the Universal C. I. T.…
2Cases cited6 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Texas Trailercoach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Keasbey & Mattison Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Key Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- United States v. Massey Motors, Inc.Court of Appeals for the Fifth Circuit · 1959
11 more not listed; retrieve them via the Exa API.