Legal Opinion
Rubber Research, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 16, 1970No. 19748PublishedCited by 34 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The Tax Court has upheld the Commissioner’s determination of (a) a deficiency of $65,480 in the corporation income tax of Rubber Research, Inc. (hereinafter called Research) for its fiscal year ended March 31, 1962; (b) of a deficiency of $827.59 in Research’s income tax for fiscal 1963; and (c) of the imposition of the maximum 25 per cent addition, amounting to $16,370, to the fiscal 1962 tax under § 6651(a) of the Internal Revenue Code of 1954 for failure to file a return. T.C. Memo 1969-24; 28 T.C.M. 118. Judge Tannewald’s decision was not reviewed by the full…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
14 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United StatesCourt of Appeals for the First Circuit · 1985
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
29 more not listed; retrieve them via the Exa API.