Legal Opinion
Atlas Tool Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided January 28, 1980No. Tax Court Docket No. 7633-74; Tax Court Docket No. 7634-74; Tax Court Docket No. 7635-74; Tax Court Docket No. 7633-74; Tax Court Docket No. 7634-74; Tax Court Docket No. 7635-74; Nos. 78-2631, 78-2632PublishedCited by 11 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge.
This case presents cross-appeals from decisions of the United States Tax Court upholding, in consolidated cases, a deficiency in federal income tax asserted for the taxable year 1970 against Stephan and Mildred Schaffan, a deficiency in accumulated earnings tax against Atlas Tool Co., Inc. (Atlas) for the fiscal years ending June 30, 1969 and 1970, and transferee liability of Atlas for conceded deficiencies in accumulated earnings taxes of Fletcher Plastics, Inc. (Fletcher) for the fiscal years ending November 30, 1968, 1969 and 1970.1 Stephan…
2Cases cited30 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Stanley Knapp, Jr. v. North American Rockwell Corporation v. Mrs. Smith's Pie Company, Third-Party-DefendantCourt of Appeals for the Third Circuit · 1974
- McKee v. Harris-Seybold Co.New Jersey Superior Court Appellate Division · 1970
25 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1981
- Atlas Tool Co., Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7633-74). Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7634-74). Stephan Schaffan and Mildred Schaffan v. Commissioner of Internal Revenue, (Tax Court Docket No. 7635-74). Appeal of Atlas Tool Co., Inc., Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc., Stephan Schaffan and Mildred Schaffan, Atlas Tool Co., Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7633-74). Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7634-74). Stephan Schaffan and Mildred Schaffan v. Commissioner of Internal Revenue, (Tax Court Docket No. 7635-74). Appeal of Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1980
- TRACEY BY TRACEY v. Winchester Repeating Arms Co.District Court, E.D. Pennsylvania · 1990
- Jacobs v. Lakewood Aircraft Service, Inc.District Court, E.D. Pennsylvania · 1981
- J. E. Smothers and Doris Smothers v. United StatesCourt of Appeals for the Fifth Circuit · 1981
6 more not listed; retrieve them via the Exa API.