Legal Opinion
Dayton Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 12, 1937No. 10667PublishedCited by 17 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition for review by the Dayton Company, a corporation, from a redetermination of its income tax for the fiscal year beginning February 1, 1929, and ending January 31, 1930, by the Board of Tax Appeals.
The controversy involves the disallowance of two deductions claimed by petitioner. One deduction claimed is for loss on a piece of real property sold by petitioner on November 15, 1929. The other deduction is for alleged payments to an employees’ pension fund. These deductions, being wholly unrelated, will be examined separately.
I
Real Property Deduction.
The…
2Cases cited42 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Burnet v. LoganSupreme Court of the United States · 1931
37 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- Buttram v. JonesDistrict Court, W.D. Oklahoma · 1943
- Sico Foundation v. United StatesUnited States Court of Claims · 1961
- Commissioner of Internal Revenue v. Edwards Drilling Co.Court of Appeals for the Fifth Circuit · 1938
- Air-Way Electric Appliance Corporation v. GuitteauCourt of Appeals for the Sixth Circuit · 1941
12 more not listed; retrieve them via the Exa API.