Legal Opinion
Midwest Motor Express, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 16, 1958No. 15793PublishedCited by 22 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
Petitioner, a North Dakota corporation, is and, at all times pertinent hereto, was engaged in business as a Class I common carrier of property by motor vehicle in interstate commerce. Prior to August 11, 1944, and during the prosecution of World War II, petitioner and approximately 100 other associated midwestern motor carriers were operating under substantially similar contracts with an over-the-road drivers union. An impasse in wage negotiations ultimately resulted in a determination by the National War Labor Board that wage rates should be increased. Petitioner and…
2Cases cited17 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Boulez v. CommissionerUnited States Tax Court · 1981
- Graff v. CommissionerUnited States Tax Court · 1980
- Johnson v. CommissionerUnited States Tax Court · 2011
- Dear Publication & Radio, Inc., a New Jersey Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
17 more not listed; retrieve them via the Exa API.