Legal Opinion
Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 2, 1956No. 12491_1PublishedCited by 36 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The petitioners seek a redetermination of income tax deficiencies assessed, by the Commissioner for the years 1949 and 1950. The assessments were approved by the Tax Court in the amount of $8,-338.06 for the year 1949 and in the amount of $6,094.84 for the year 1950, which ruling is now before us for review.
The facts are stipulated and are summarized as follows: The Simon J. Mur phy Company, hereinafter called Murphy Company, was a Michigan corporation which prior to its dissolution in 1950 owned and successfully operated several parcels of improved…
2Cases cited40 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. AndersonSupreme Court of the United States · 1926
35 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Huber Homes, Inc. v. CommissionerUnited States Tax Court · 1971
- Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc.Court of Appeals for the Sixth Circuit · 1965
- Kerry Inv. Co. v. CommissionerUnited States Tax Court · 1972
31 more not listed; retrieve them via the Exa API.