Legal Opinion
Roth Office Equipment Co. v. Gallagher
Court of Appeals for the Sixth Circuit
Decided February 10, 1949No. 10643PublishedCited by 34 opinions
1Opinion of the Court
MILLER," Circuit Judge.
The appellant, The Roth Office Equipment Company, brought suit in the District Court to re-cover $27,703.12 -representing deficiencies in .income and excess profits taxes paid for the taxable years ended June 30, 1941 and June 30, 1942. The deficiencies were the result of -a disallowance by the -Commissioner of deductions taken for compensation paid to three -officers of the Company -f-or personal -services, the Commissioner holding such payments unreasonable in -pa-rt. The District Court approved the -deductions in full f-o-r the year ended June 30, 1941, and in part…
2Cases cited9 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Wright-Bernet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Lawton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Weizer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- R. J. Nicoll Co. v. CommissionerUnited States Tax Court · 1972
- Laure v. CommissionerUnited States Tax Court · 1978
- R. P. Farnsworth & Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
29 more not listed; retrieve them via the Exa API.