Legal Opinion
City Markets, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 10, 1970No. 20155PublishedCited by 8 opinions
1Opinion of the Court
O’SULLIVAN, Senior Circuit Judge.
Appellants, City Markets, Inc., and the individual shareholders thereof, all of whom we designate collectively as the taxpayer, or taxpayers, ask reversal of a decision of the Tax Court of the United States identified as T.C. Memo 1969-202. Appellee’s brief correctly states the issue involved as follows:
“Whether the Tax Court correctly held that taxpayer’s election under Section 1372(a) of the 1954 Code, under which a corporation’s income is taxed directly to its shareholders, was terminated under Section 1372(e) (5) of the 1954 Code because taxpayer [City…
2Cases cited2 opinions
- Bramlette Building Corporation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Feingold v. CommissionerUnited States Tax Court · 1968
3Cited by8 opinions
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- Crouch v. United StatesDistrict Court, D. Kansas · 1981
- H. & L. REID, INC. v. United StatesDistrict Court, E.D. Michigan · 1973
- Aaron M. Stover and Dixie Stover v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
3 more not listed; retrieve them via the Exa API.