Legal Opinion
E. H. Sheldon & Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 27, 1954No. 11988_1PublishedCited by 38 opinions
1Opinion of the Court
MILLER, Circuit Judge.
E. H. Sheldon and Company, a Michigan Corporation, hereinafter called Sheldon, appeals from the order of the Tax Court sustaining the disallowance by the Commissioner of deductions from gross income based on accrued vacation pay to employees and certain . expenses incurred in publishing its catalog, with resulting deficiencies in income tax for 1945, and excess profit taxes for 1943 and 1944.
Sheldon’s business was the design; manufacture and installation of complete laboratory equipment. Its customers were for the most part schools, colleges, institutions, hospitals and…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
14 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- United States Steel Corporation v. Barbara J. Fuhrman, Administratrix of the Estate of Arthur J. Fuhrman, DeceasedCourt of Appeals for the Sixth Circuit · 1969
- Patchen v. CommissionerUnited States Tax Court · 1956
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
33 more not listed; retrieve them via the Exa API.