Legal Opinion
Local Finance Corporation, Local Finance Corporation of South Marion, Local Finance Corporation of Elkhart, Local Finance Corporation of Gas City, Local Finance Corporation of Rushville, Local Finance Corporation of Danville, Local Finance, Inc., Local Finance Co., Inc. Of Gary, Local Finance Company, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Guardian Agency, Inc., Beneficial Insurance Agency, Inc.
Court of Appeals for the Seventh Circuit
Decided April 9, 1969No. 16840-16850PublishedCited by 3 opinions
1Opinion of the Court
407 F.2d 629
69-1 USTC P 9246
LOCAL FINANCE CORPORATION, Local Finance Corporation of
South Marion, Local Finance Corporation of Elkhart, Local
Finance Corporation of Gas City, Local Finance Corporation
of Rushville, Local Finance Corporation of Danville, Local
Finance, Inc., Local Finance Co., Inc. of Gary, Local
Finance Company, Inc., Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,
v.
GUARDIAN AGENCY, INC., Beneficial Insurance Agency, Inc.,
Petitioners-Appellees.
Nos. 16840-16850.
United States Court of Appeals…
2Cases cited12 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Advance MacHinery Exchange, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- B. Forman Co. v. CommissionerCourt of Appeals for the Second Circuit · 1972
- B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue, B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
- United States Gypsum Company v. United StatesDistrict Court, N.D. Illinois · 1969