Legal Opinion
Graham Flying Service v. Commissioner
Court of Appeals for the Eighth Circuit
Decided March 25, 1948No. 13621PublishedCited by 5 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This matter is before us on petition to review the decision of the Tax Court of *92the United States, which determined deficiencies in petitioner’s income taxes for the years 1941 and 1942. The controversy is directed to the question whether the petitioner is a personal service corporation within the meaning of Section 725(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 725(a). If so, it was exempt from the excess profit taxes assessed against it for the years 1941 and 1942. If not, the assessment was correct. It is therefore necessary to give consideration to…
2Cases cited6 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Denver Live Stock Com'n Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
- Atlanta-Southern Dental College v. CommissionerCourt of Appeals for the Fifth Circuit · 1931
- St. Paul Abstract Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1929
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3Cited by5 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Rousku v. CommissionerUnited States Tax Court · 1971
- ALEXANDER v. COMMISSIONERUnited States Tax Court · 1978
- Rousku v. CommissionerUnited States Tax Court · 1971
- Sperapani v. CommissionerUnited States Tax Court · 1964