Legal Opinion
Shakertown Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 22, 1960No. 13961PublishedCited by 7 opinions
1Opinion of the Court
SHACKELFORD MILLER, JR., Circuit Judge.
The petitioner, Shakertown Corporation, seeks a review of the decision of the Tax Court which upheld a deficiency assessment by the Commissioner in petitioner’s income taxes for the year 1952 in the amount of $46,722.19.
The material facts, which are not in dispute, are as follows. The petitioner is an Ohio corporation with its principal office in Shaker Heights, Ohio. Its corporate name was changed from The Per-ma Products Company to Shakertown Corporation on November 2, 1957. Its books are kept on an accrual basis of accounting.
Prior to August 9, 1952,…
2Cases cited7 opinions
- Massillon-Cleveland-Akron Sign Co. v. CommissionerUnited States Tax Court · 1950
- Miller v. Hocking Glass Co.Court of Appeals for the Sixth Circuit · 1935
- Marcalus Mfg. Co. v. CommissionerUnited States Tax Court · 1958
- Piedmont-Mt. Airy Guano Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Williams Furniture Corp. v. CommissionerUnited States Board of Tax Appeals · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Milenbach v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Maryland Shipbuilding and Drydock Company v. The United StatesUnited States Court of Claims · 1969
- Graphic Press, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- McCabe v. CommissionerUnited States Tax Court · 1970
- Milenbach v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
2 more not listed; retrieve them via the Exa API.