Legal Opinion
F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 3, 1956No. 12747, 12748PublishedCited by 72 opinions
1Opinion of the Court
STEWART, Circuit Judge.
These are petitions to' review decisions of the Tax Court in consolidated proceedings. The facts are set out in detail in that court’s findings and opinion. 1955, 23 T.C. 1105 (sub nom. United Mercantile Agencies, Inc.).
Stripped of details, the facts are appallingly simple. The petitioners owned or controlled all the stock of a corporation engaged in the business of conducting a collection and mercantile agency. The corporation and both petitioners kept their books and filed their tax returns on the cash basis. During the years 1942 through 1946 the petitioners…
2Cases cited31 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
26 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Federbush v. CommissionerUnited States Tax Court · 1960
- United States v. Marvin MillerCourt of Appeals for the Ninth Circuit · 1976
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
67 more not listed; retrieve them via the Exa API.