Legal Opinion
Gehl Company v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 10, 1986No. 85-1326PublishedCited by 49 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
This case comes to us on appeal from the United States Tax Court, which found in favor of the respondent Commissioner of Internal Revenue (“Commissioner”) against the petitioner Gehl Company (“Gehl”). The first issue raised is whether Treasury Regulation § 1.993-2(d)(2), which sets down rules limiting the classification of commissions owed to a domestic international sales corporation (“DISC”) as “qualified export assets” as that term is defined by Section 993(b) of the Internal Revenue Code, 1 is a valid regulation. A second related issue is, assuming that the cited…
2Cases cited27 opinions
- Singleton v. WulffSupreme Court of the United States · 1976
- Hormel v. HelveringSupreme Court of the United States · 1941
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. CartwrightSupreme Court of the United States · 1973
22 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Bankers Life and Casualty Company v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Giotis v. Apollo of the Ozarks, Inc.Court of Appeals for the Seventh Circuit · 1986
- Conrad Schellong v. U.S. Immigration and Naturalization ServiceCourt of Appeals for the Seventh Circuit · 1986
- United States v. Ralph A. EckhardtCourt of Appeals for the Seventh Circuit · 1988
- Dresser Industries, Inc. And Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
44 more not listed; retrieve them via the Exa API.