Legal Opinion
Paul W. Gant and Katherine Gant v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 5, 1959No. 13532PublishedCited by 11 opinions
1Per curiam
This is a review of a Decision of the Tax Court adjudging income tax deficiencies and additions against petitioners for the years 1950, 1951 and 1952.
The case turns upon the construction and legal effect of a contract dated August 14,1948, between petitioner, Paul W. Gant, and B. F. Clinton who was a distributor of Gulf Refining Company products in McMinnville, Tennessee, under a contract with Gulf. Under the contract between petitioner and Clinton petitioner took over the exclusive operation of the business, made a cash purchase of a one-half interest in the equipment, and agreed to pay…
2Cases cited4 opinions
- Kaltreider v. CommissionerUnited States Tax Court · 1957
- Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Nachman v. CommissionerUnited States Tax Court · 1949
- X-Pando Corp. v. CommissionerUnited States Tax Court · 1946
3Cited by11 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Commissioner of Internal Revenue v. Indiana Broadcasting CorporationCourt of Appeals for the Seventh Circuit · 1965
- Hudgins v. CommissionerUnited States Tax Court · 1970
- Millard H. Hall and Mettie Burma Hall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
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