Legal Opinion
Zelco, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 11, 1964No. 6245_1PublishedCited by 4 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is a petition by Zelco, Inc., for review of a decision of the Tax Court of the United States, entered July 30, 1963, determining deficiencies in petitioner’s federal income tax liabilities for its taxable years ended August 31, 1959 and 1960.
The facts were stipulated. Petitioner, a New Hampshire corporation, is engaged in the business of leasing trailers and tractors to St. Johnsbury Trucking Company, Inc., an interstate motor carrier subject to the jurisdiction of the Interstate Commerce Commission. The shares of stock of petitioner and of St. Johnsbury are at…
2Cases cited9 opinions
- Shainberg v. CommissionerUnited States Tax Court · 1959
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Portland General Electric Company v. United StatesDistrict Court, D. Oregon · 1960
- Alaska Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1944
- United States v. Portland General Electric Company, an Oregon CorporationCourt of Appeals for the Ninth Circuit · 1962
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3Cited by4 opinions
- Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Watson Land Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Kenney v. CommissionerUnited States Tax Court · 1993
- Watson Land Co. v. CommissionerUnited States Tax Court · 1983