Legal Opinion
Jaeger Motor Car Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided November 16, 1960No. Nos. 12924-12928PublishedCited by 14 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
Anthony A. Jaeger and Anna Jaeger, husband and wife, filed individual income tax returns for the calendar years 1945, 1946 and 1947, and joint income tax returns for the calendar years 1948 through 1953. Anna Jaeger is involved only because of the joint returns which she filed with her husband. Jaeger Motor Car Company (hereinafter called “Motor Company” or “J.M.C.”), a Wisconsin corporation, of which Mr. Jaeger was president and the majority stockholder,1 filed income tax returns for the years 1945 through 1953.
These consolidated proceedings involved deficiencies and…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Lucas v. EarlSupreme Court of the United States · 1930
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Helvering v. KehoeSupreme Court of the United States · 1940
- Howard Davis v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Central Igualdad, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1961
- Shaw v. CommissionerUnited States Tax Court · 1972
- C. F. Mueller Co. v. CommissionerUnited States Tax Court · 1970
- Jaeger Motor Car Company v. Commissioner of Internal Revenue, (Two Cases). Anna Jaeger v. Commissioner of Internal Revenue, Anna Jaeger, Administratrix of the Estate of Anthony A. Jaeger, Deceased v. Commissioner of Internal Revenue, Anna Jaeger, Administratrix of the Estate of Anthony A. Jaeger, Deceased, and Anna Jaeger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Bardes v. CommissionerUnited States Tax Court · 1962
9 more not listed; retrieve them via the Exa API.