Legal Opinion
New England Tank Industries of New Hampshire, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided July 1, 1969No. 7278_1PublishedCited by 19 opinions
1Per curiam
Notwithstanding the substantial briefs filed by appellant, we are of the opinion that all the issues raised here were adequately and correctly dealt with and resolved by the Tax Court. New England Tank Industries of New Hampshire, Inc., 50 T.C. 771 (1968). We therefore affirm on its opinion, noting only the following non-critieal difference in emphasis.
Our comment relates to the question whether a substantial payment by a government agency to taxpayer in the first year of a five-year contract for the construction and use of oil storage facilities and furnishing of services was correctly…
2Cases cited6 opinions
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Artnell Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Hagen Advertising Displays, Inc., an Ohio Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- United States v. W. B. And Edna B. WilliamsCourt of Appeals for the Fifth Circuit · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Toledo TV Cable Co. v. CommissionerUnited States Tax Court · 1971
- City of New York v. CommissionerUnited States Tax Court · 1994
- Adams v. CommissionerUnited States Tax Court · 1972
- Carland, Inc. v. CommissionerUnited States Tax Court · 1988
- Airport Bldg. Development Corp. v. CommissionerUnited States Tax Court · 1972
14 more not listed; retrieve them via the Exa API.