Legal Opinion
D. W. Dawkins v. Commissioner of Internal Revenue, Ashley Milk Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 5, 1956No. 15566, 15567PublishedCited by 40 opinions
1Opinion of the Court
VAN OOSTERHOUT,. Circuit Judge.
These are consolidated petitions to review the decisions of the Tax Court determining tax deficiencies against petitioners, D. W. Dawkins and Ashley Milk Co. Jurisdiction is conferred upon this court by section 7482, Internal Revenue Code of 1954, 26 U.S.C.A. § 7482.
The tax liabilities asserted arise from the fact that petitioner Dawkins, while president, treasurer, and general manager of the Ashley Milk Co., a corporation, collected proceeds of corporate sales made in 1942, 1943, 1944, and 1946, aggregating $148,540.08, none of which sales were recorded in the…
2Cases cited14 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. WellsSupreme Court of the United States · 1933
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Healy v. CommissionerSupreme Court of the United States · 1953
9 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
35 more not listed; retrieve them via the Exa API.