Legal Opinion
Crown Iron Works Company, a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 24, 1957No. 15709_1PublishedCited by 33 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The Tax Court on August 29, 1956, in a decision not officially reported, sustained a determination of the Commissioner of Internal Revenue that there were deficiencies in the income tax of the petitioner, Crown Iron Works Company, for the years 1949 and 1950, of $927.56 and $5,025.31 respectively. The petitioner asks this Court to review and reverse the Tax Court’s decision.
The nature of the controversy and the question for review are stated with clarity and brevity in the petition as follows:
“On December 30, 1944, Crown Iron Works Company entered into an agreement with…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Pendergrass v. New York Life Ins. Co.Court of Appeals for the Eighth Circuit · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- American Metal Products Corporation v. Commissioner of Internal Revenue, Adler Metal Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
28 more not listed; retrieve them via the Exa API.