Legal Opinion
Fruehauf Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 10, 1966No. 16335_1PublishedCited by 47 opinions
1Opinion of the Court
CECIL, Senior Circuit Judge.
The sole question presented on this petition for review of a decision of the Tax Court is whether an order of the Commissioner, changing the petitioner’s method of inventorying used trailers, made in 1959, can be retroactive to the petitioner’s tax years 1954, 1955 and 1956. The Tax Court decided the issue adversely to the petitioner.
The facts are fully stated in the Findings of Facts and Opinion of the Tax Court. 42 T.C. 83. The pertinent facts are not in dispute. We restate here only such facts as demonstrate the question involved. The petitioner, Fruehauf…
2Cases cited9 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Dixon v. United StatesSupreme Court of the United States · 1965
- Arizona Grocery Co. v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Coors v. CommissionerUnited States Tax Court · 1973
- Wayne Bolt & Nut Co. v. CommissionerUnited States Tax Court · 1989
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Dearborn Gage Co. v. CommissionerUnited States Tax Court · 1967
42 more not listed; retrieve them via the Exa API.