Legal Opinion
Huckins Tool and Die, Inc., an Indiana Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 11, 1961No. 13105PublishedCited by 42 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
From the Tax Court’s decision determining deficiencies in income tax of Huckins Tool and Die, Inc., an Indiana corporation, petitioner, for the years 1951, 1952, and 1953, it appeals to this court.
The court heard the testimony of witnesses and received documentary evidence. Based thereon, as well as upon a stipulation of facts, the court made findings of fact, the most salient of which we now state, in substance.
Petitioner was organized under Indiana law in 1937. In the taxable years of 1951-1953 inclusive, ownership of the outstanding shares of petitioner was as…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. TaylorSupreme Court of the United States · 1935
- Carr v. Yokohama Specie Bank, Limited, of San FranciscoCourt of Appeals for the Ninth Circuit · 1952
- Twin City Tile & M. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Golden Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
- Beale v. United StatesDistrict of Columbia Court of Appeals · 1983
- Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
37 more not listed; retrieve them via the Exa API.