Legal Opinion
Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 14, 1962No. 16646_1PublishedCited by 39 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
This petition for a review of decisions of the Tax Court concerns deficiences determined in the respective 1954 income taxes of Gravois Planing Mill Company (“Gravois”), the corporate taxpayer, and Charles A. Beckemeier and his wife, the individual joint-return taxpayers. The two cases were consolidated for trial. The Tax Court’s decisions were in favor of the Commissioner. T.C. Memo. 1960-122.
The controversy arises out of Beckemeier’s disposition of his Gravois shares to the corporation itself. Specifically the issues are:
1. Are attorneys’ fees and other expenses…
2Cases cited32 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. GowranSupreme Court of the United States · 1937
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- United States v. International Building Co.Supreme Court of the United States · 1953
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
27 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- National Starch & Chemical Corp. v. CommissionerUnited States Tax Court · 1989
- Of Course, Inc., (Formerly: The Isaac Hamburger & Sons Company), a Maryland Corporation in Dissolution v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974
34 more not listed; retrieve them via the Exa API.