Legal Opinion
J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 20, 1958No. 13421_1PublishedCited by 25 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The petitioners filed this action in the United States Tax Court seeking a redetermination of deficiency income tax assessments for the years 1952 and 1953, resulting from the failure on the part of the petitioners to include in gross income certain credits in their favor on the books of a finance company, which the Commissioner ruled constituted ac -crued taxable income. The Tax Court upheld the assessments, which ruling is now before us on petition for review.
The facts, which were for the most part stipulated, were found by the Tax Court as follows.…
2Cases cited21 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
16 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- Amos v. Comm'rUnited States Tax Court · 1966
- Gunderson Bros. Engineering Corp. v. CommissionerUnited States Tax Court · 1964
- Key Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- General Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
20 more not listed; retrieve them via the Exa API.