Legal Opinion
Wilkinson-Beane, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 12, 1970No. 7380PublishedCited by 65 opinions
1Opinion of the Court
McENTEE, Circuit Judge.
This is an appeal from a decision of the Tax Court upholding a deficiency assessment against WilkinsonBeane, Inc., a Laconia, New Hampshire, undertaking establishment, for the calendar years 1963 and 1965. 1 The basis for the deficiencies was a determination by the Commissioner that the cash receipts and disbursements method of accounting used by the taxpayer did not clearly reflect its income. Accordingly, the Commissioner recomputed taxpayer’s income using the accrual method, thereby arriving at increased tax liabilities for the years in question. 2 The Tax Court…
2Cases cited17 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- United States v. CattoSupreme Court of the United States · 1966
- Standard Paving Co. v. Commissioner of Internal Revenue. Standard Paving Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Hartley v. CommissionerUnited States Tax Court · 1954
- Drazen v. CommissionerUnited States Tax Court · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Ansley-Sheppard-Burgess Co. v. CommissionerUnited States Tax Court · 1995
- Auburn Packing Co. v. CommissionerUnited States Tax Court · 1973
- Ralston Development Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Asphalt Products Co., Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1986
60 more not listed; retrieve them via the Exa API.