Legal Opinion
Commissioner of Internal Revenue v. Schuyler Grain Co., Inc.
Court of Appeals for the Seventh Circuit
Decided June 2, 1969No. 17260PublishedCited by 27 opinions
1Opinion of the Court
HASTINGS, Senior Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the income tax of Schuyler Grain Co., Inc. (taxpayer) for its fiscal year ending August 31, 1964, in the amount of $2,319.10.
Taxpayer brought this action on October 20,1965 in the Tax Court of the United States challenging the Commissioner’s denial of the investment tax credit claimed on five concrete grain storage bins constructed in 1964.
On May 8, 1969, the Tax Court, Honorable Graydon G. Withey, Judge presiding, entered its decision favorable to taxpayer and held that no tax deficiency was due…
2Cited by27 opinions
- Central Citrus Co. v. CommissionerUnited States Tax Court · 1972
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Munford, Inc. v. CommissionerUnited States Tax Court · 1986
- Moradian v. CommissionerUnited States Tax Court · 1969
- Morrison, Incorporated, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1990
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