Legal Opinion
Jefferson Loan Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 18, 1957No. 15664_1PublishedCited by 23 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on petition of the taxpayer to review a decision of the Tax Court of the United States. On October 5, 1951, the Tax Court entered its decision, which so far as here pertinent reads as follows:
“Under written stipulation signed by counsel for the parties in the above-entitled proceeding and filed with the court on September 27, 1951, at St. Louis, Missouri, it is
“Ordered and Decided: That there are deficiencies in tax and penalties due from the petitioner as follows:
Deficiency Penalty
Tax 50% 25%
Year ended Jan. 31,1947
Income .....................…
2Cases cited7 opinions
- Borden's Farm Products Co. v. BaldwinSupreme Court of the United States · 1934
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Wayne United Gas Co. v. Owens-Illinois Glass Co.Supreme Court of the United States · 1937
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- R. Simpson & Co. v. CommissionerSupreme Court of the United States · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Senate Realty Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Graham v. CommissionerUnited States Tax Court · 1980
18 more not listed; retrieve them via the Exa API.