Legal Opinion
Hart-Bartlett-Sturtevant Grain Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 5, 1950No. 14059_1PublishedCited by 41 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
Petitioner seeks review of a decision of the Tax Court sustaining the Commissioner in his determination of deficiencies in petitioner’s declared value excess profits tax liability in the amount of $1,890.64 and in its excess profits tax in the amount of $77,766.00, both for the taxable year 1946. Petitioner sought redetermination by the Tax Court of the asserted deficiencies for the year in question on the ground that the Commissioner had erred (1) in holding that petitioner was not entitled to deduct as a business expense the sum of $7,942.04 expended during the…
2Cases cited15 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- West Constr. Co. v. CommissionerUnited States Tax Court · 1946
10 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Koons v. CommissionerUnited States Tax Court · 1961
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Reynolds v. BoosCourt of Appeals for the Eighth Circuit · 1951
- Red Star Yeast & Products Co. v. CommissionerUnited States Tax Court · 1955
36 more not listed; retrieve them via the Exa API.