Legal Opinion
Robert Louis Stevenson Apartments, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 3, 1964No. 17701_1PublishedCited by 18 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
By this petition for review Robert Louis Stevenson Apartments, Inc., seeks to have set aside a determination of the Tax Court that compensation paid to the corporation’s president and sole stockholder of $7,200 per annum was excessive and that $2,400 was a reasonable allowance therefor.
At the outset we are presented with a motion by the Commissioner asking that the petition for review be dismissed as not having been timely filed. We will consider that motion first.
26 U.S.C.A. § 7483 provides:
“The decision of the Tax Court may be reviewed by a United States Court of…
2Cases cited38 opinions
- Morrison v. CaliforniaSupreme Court of the United States · 1934
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Del Vecchio v. BowersSupreme Court of the United States · 1935
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Casey v. United StatesSupreme Court of the United States · 1928
33 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- R. J. Nicoll Co. v. CommissionerUnited States Tax Court · 1972
- William G. Nordvik Claire N. Nordvik v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Myers v. Comm'r of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2019
- Transport Manufacturing & Equipment Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1970
13 more not listed; retrieve them via the Exa API.