Legal Opinion
Bradshaw v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 19, 1945No. 3116PublishedCited by 9 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Tax Court affirming an income tax. •deficiency determined against petitioner, Stanley Bradshaw, for the year 1940.
In 1920, the petitioner entered the garage business under the name of Bradshaw Chevrolet Company. Later he also embarked in automobile financing under the name of Bradshaw Finance Company. When he entered the garage business he borrowed a considerable amount of money to purchase tools and equipment. The earnings of the business, except $85 per month which petitioner withdrew as salary, were permitted to…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Losh v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Gouldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1948
4 more not listed; retrieve them via the Exa API.