Legal Opinion
Welp v. United States
Court of Appeals for the Eighth Circuit
Decided January 16, 1953No. 14617_1PublishedCited by 31 opinions
1Opinion of the Court
COLLET, Circuit Judge.
The appellant-taxpayer sued to recover income taxes and interest which he paid as a result of what he claims was an illegal assessment by the Commissioner of Internal Revenue for the tax year 1946. From a judgment denying recovery he appeals.
Appellant started a small produce business in the town of Bancroft, Iowa, in 1923. It prospered and grew. Through the succeeding years he added to his business operations a chicken hatchery, a hennery, a feed mill and a farm. He kept accurate books of his operations — always on the cash basis — deducting the purchase cost of grain…
2Cases cited11 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Commissioner of Internal Revenue v. SchuylerCourt of Appeals for the Second Circuit · 1952
- Commissioner of Internal Revenue v. FrameCourt of Appeals for the Third Circuit · 1952
- William Hardy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Forsyth v. Humana, Inc.Court of Appeals for the Ninth Circuit · 1997
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Pursell v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
26 more not listed; retrieve them via the Exa API.