Legal Opinion
Russell Mann and Vivian Mann v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 27, 1973No. 72-1761PublishedCited by 31 opinions
1Opinion of the Court
VAN OOSTERHOUT, Senior Circuit Judge.
This is a timely appeal by taxpayer Russell Mann 1 from the decision of the Tax Court 2 sustaining the Commissioner’s determination of a deficiency of $9,957.95 in income tax for 1966. The deficiency arose out of the disallowance of a deduction for payment of $20,731.00 made to Keith Wilson Hatchery, Inc. (Hatchery), on December 31, 1966, for feed to be delivered and used in 1967 in taxpayer’s feeder pig operation. Jurisdiction is conferred by § 7482 I.R.C. 1954.
The relevant facts as found by the Tax Court may be thus summarized:
Taxpayer is a real estate…
2Cases cited22 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Cohn v. FisherNew Jersey Superior Court Appellate Division · 1972
- University Properties, Inc. v. CommissionerUnited States Tax Court · 1966
17 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Rubnitz v. CommissionerUnited States Tax Court · 1977
- Packard v. CommissionerUnited States Tax Court · 1985
- Keller v. CommissionerUnited States Tax Court · 1982
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
26 more not listed; retrieve them via the Exa API.