Legal Opinion
Lark Sales Company v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 21, 1971No. 17981PublishedCited by 9 opinions
1Opinion of the Court
PELL, Circuit Judge.
Taxpayer, Lark Sales Company, an Illinois corporation, appeals from the decision of the Tax Court which sustained, in part, the determination of deficiencies against Lark by the Commissioner of Internal Revenue in the amounts of $109,791.04, $93,635.42, $69,875.71 and $52,118.70 for the respective years of 1955, 1956, 1957 and 1958.1 The Tax Court redetermined the deficiencies in the amounts of $106,425.24, $57,410.80, $41,355.22 and $10,771.78. The decision of the Tax Court is reported at 27 T.C. M. 1224.
The issues on this appeal are almost purely factual. The record…
2Cases cited25 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
20 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wellpoint, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Blake v. Comm'rUnited States Tax Court · 1976
- Markman v. CommissionerUnited States Tax Court · 1987
- Blake v. Comm'rUnited States Tax Court · 1976
- Diesel Country Truck Stop, Inc. v. CommissionerUnited States Tax Court · 2000
4 more not listed; retrieve them via the Exa API.