Legal Opinion
Kerr-Cochran, Incorporated, a Nebraska Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 11, 1958No. 15479_1PublishedCited by 40 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The Commissioner determined deficiencies of $35,621.01 and $25,727.93, for the years 1949 and 1950, in petitioner’s income taxes. The Tax Court upheld the deficiencies, and the matter is before us on petition for review.
The deficiencies represented surtaxes imposed under the provisions of 26 U.S. C.A.Int.Rev.Code of 1939, § 102(a), that “There shall be levied, collected, and paid for each taxable year * * * upon the net income of every corporation * * * if such corporation * * * is formed or availed of for the purpose of preventing the imposition of the surtax upon its…
2Cases cited17 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- JM Perry & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
12 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- American Metal Products Corporation v. Commissioner of Internal Revenue, Adler Metal Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Barrow Manufacturing Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- I. A. Dress Co. v. CommissionerUnited States Tax Court · 1959
35 more not listed; retrieve them via the Exa API.