Legal Opinion

C. T. Inv. Co. v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided February 25, 1937No. 10750PublishedCited by 16 opinions

1Opinion of the Court

BOOTH, Circuit Judge.

This is a petition to review the decision of the Board of Tax Appeals affirming a deficiency in tax amounting to $6,-619.87 asserted by the Commissioner as additional taxes for the year 1930 against W. E. Geek, Incorporated, and against the transferees of that company.

The petitioners, eleven in number, are transferees of W. E. Geek, Incorporated. There were separate petitions filed by the petitioners with the Board of Tax Appeals, and separate answers filed by the respondent Commissioner.

In order to simplify the issues in the case, it was agreed between counsel before the…

2Cases cited3 opinions

  1. Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
  2. John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
  3. G. & K. Manufacturing Co. v. HelveringSupreme Court of the United States · 1935

3Cited by16 opinions

  1. Avco Mfg. Corp. v. CommissionerUnited States Tax Court · 1956
  2. In Re Albert T. Olsen and Elaine E. Olsen, Debtors. Metropolitan Life Insurance Company v. Albert T. Olsen and Elaine E. OlsenCourt of Appeals for the Eighth Circuit · 1989
  3. Ketler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
  4. In Re Heatron, Inc.United States Bankruptcy Court, W.D. Missouri · 1983
  5. Morgan Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941

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