Legal Opinion
Aspro, Inc. v. CIR
Court of Appeals for the Eighth Circuit
Decided April 26, 2022No. 21-1996PublishedCited by 3 opinions
1Opinion of the Court
United States Court of Appeals For the Eighth Circuit ___________________________ No. 21-1996 ___________________________ Aspro, Inc. Appellant v. Commissioner of Internal Revenue Appellee ____________ United States Tax Court ____________ Submitted: December 14, 2021 Filed: April 26, 2022 ____________ Before SMITH, Chief Judge, GRUENDER and KOBES, Circuit Judges. ____________ GRUENDER, Circuit Judge. Aspro, Inc., an asphalt-paving company, claimed tax deductions for management fees paid to its shareholders. The tax court affirmed the Commissioner’s denial of the claimed deductions and granted…
2Cases cited22 opinions
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- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
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3Cited by3 opinions
- 3M Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2025
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