Legal Opinion
W. D. Gale, Inc. v. Commissioner of Internal Revenue, Joseph A. Schoenith and Mildred A. Schoenith v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 29, 1961No. 14552_1PublishedCited by 17 opinions
1Opinion of the Court
ORDER.
These causes are before the Court on petitions of taxpayers W. D. Gale, Inc., •and Joseph A. Schoenith and Mildred A. Schoenith, individually, for review of decisions and orders of the Tax Court of the United States-. The Tax Court found that there were deficiencies in income tax of the taxpayers for the taxable years ended December 31, 1953, December 31, 1954 and December 31, 1955.
The deficiencies of the corporate taxpayer arose by reason of the disallowance of expenses of operating and maintaining speedboats used in speedboat races alleged to be for the purpose of an advertising and…
2Cases cited4 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
3Cited by17 opinions
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- United Aniline Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- The Motel Company v. The Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Love Box Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1988
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