Legal Opinion
Edgar S. Idol, Katherine G. Idol, and Speedway Transports, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 3, 1963No. 17191_1PublishedCited by 45 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The Tax Court has upheld deficiencies determined by the Commissioner in the 1956 and 1957 income taxes of Edgar S. Idol and his wife and in the 1955 and 1957 taxes of Speedway Transports, Inc. The court’s opinion (not reviewed by the full court) is reported at 38 T.C. 444. The respective taxpayers have appealed.
The facts are complicated. Nearly all of them are stipulated. No basic fact is in issue. What is in dispute are the inferences and conclusions to be drawn from those facts. We are confronted with the questions (1) whether payments made by Speedway to Idol in…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. TowerSupreme Court of the United States · 1946
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
16 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Rushing v. CommissionerUnited States Tax Court · 1969
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
40 more not listed; retrieve them via the Exa API.