Legal Opinion
Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 30, 1965No. 18093, 18094PublishedCited by 27 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
These consolidated petitions for review of the decision of the Tax Court involve a deficiency in corporate income tax for the calendar year 1952 in the amount of $32,427.98, due from Bos Truck Lines, Inc. The Tax Court's memorandum opinion (T. C. Memo 1965-71) is not officially reported. There is substantial agreement as to the pertinent facts, some of which have been stipulated.
Bos Truck Lines, Inc., hereinafter referred to as “Truck”, was organized under the laws of the State of Nebraska in 1937 and continued in existence until its dissolution and liquidation on or…
2Cases cited24 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Stein v. CommissionerUnited States Tax Court · 1962
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Crow v. CommissionerUnited States Tax Court · 1985
19 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Frank Sawyer Trust of May 1992 v. Commissioner of Internal RevenCourt of Appeals for the First Circuit · 2013
- Poinier v. CommissionerUnited States Tax Court · 1986
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1970
- Harder Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Pert v. CommissionerUnited States Tax Court · 1995
22 more not listed; retrieve them via the Exa API.