Legal Opinion
Burford-Toothaker Tractor Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 7, 1951No. 13479_1PublishedCited by 53 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The petition presents for decision two questions:
1. Whether the decision of the Board of Tax Appeals in Burford-Toothaker Tractor Company v. Commissioner, of October 20, 1941, 45 B.T.A. 1158, with reference to the compensation payable for the years 1935, 1936, and 1937 is a bar and estoppel to the assertion by the Commissioner of the unreasonableness of compensation of taxpayer’s two officers for the years 1941, 1942, and 1943.
2, Whether the Tax Court’s findings of reasonable allowances under Section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C. § 23(a) (1) (A),…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Matthiessen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
48 more not listed; retrieve them via the Exa API.