Legal Opinion
J. H. Robinson Truck Lines, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 27, 1950No. 13155PublishedCited by 31 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Petitioner is a large Texas trucking corporation, operating 140 trucks covering over 2000 miles in South Texas, with terminals at Houston, San Antonio, Corpus Christi, Laredo, and numerous other towns. Its president, J. H. Robinson, owns all but three of its shares of stock.
The Commissioner disallowed, and the Tax Court approved the disallowance of, deductions petitioner made for salaries and rents paid to its president in the years 1941, 1942, and 1943, and its income and *740declared value excess-profits taxes were determined accordingly.
Here, pointing to the fact that it…
2Cases cited5 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Foran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Howell Turpentine Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1947
3Cited by31 opinions
- Owensby & Kritikos, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1987
- Burford-Toothaker Tractor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- South Texas Rice Warehouse Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Max Lutz and Ruth Lutz v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Baltimore Dairy Lunch, Inc., a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
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