Legal Opinion
Mississippi River Fuel Corporation v. Gustave F. Koehler, Mississippi River Fuel Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 23, 1959No. 16083, 16090PublishedCited by 10 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
We are concerned herein with two cases — No. 16,083, being an appeal from the United States District Court for the Eastern District of Missouri, and No. 16,090, being a petition to review a decision of the Tax Court of the United States. The taxpayer in each instance is the same. With the exception of the taxable years involved, the issues in the two cases are identical. They were briefed and argued together, and will be considered in this single opinion.
The taxpayer is a Delaware corporation with its principal office in St. Louis, Missouri. It is engaged in the sale of…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Times Publishing Co. v. CommissionerUnited States Tax Court · 1949
- William M. Bailey Co. v. CommissionerUnited States Tax Court · 1950
- Times Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Mississippi River Fuel Corporation v. The United StatesUnited States Court of Claims · 1963
- Trebotich v. CommissionerUnited States Tax Court · 1971
- Simmons v. United StatesDistrict Court, W.D. Tennessee · 1971
5 more not listed; retrieve them via the Exa API.