Legal Opinion
Builders Steel Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 17, 1950No. 13999PublishedCited by 106 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Tax Court redetermining deficiencies in the excess profits tax liability of the petitioner for the years 1942, 1943 and 1944. In each of those years the petitioner, which is engaged at North Kansas City, Missouri, in the business of making and selling structural steel and iron and steel products, had paid to its officers, as compensation for their services, a total of $74,-000, and in its tax returns for each of the years had taken a deduction for that amount. The Commissioner, for each of the years, disallowed the…
2Cases cited11 opinions
- Svenson v. Mutual Life Ins. Co. of New YorkCourt of Appeals for the Eighth Circuit · 1937
- Donnelly Garment Co. v. National Labor Relations BoardCourt of Appeals for the Eighth Circuit · 1941
- Doering v. BuechlerCourt of Appeals for the Eighth Circuit · 1945
- Hard & Rand, Inc. v. Biston Coffee Co.Court of Appeals for the Eighth Circuit · 1930
- Thompson v. CarleyCourt of Appeals for the Eighth Circuit · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- Toys "R" US, Inc. v. Canarsie Kiddie Shop, Inc.District Court, E.D. New York · 1983
- Buder v. BeckerCourt of Appeals for the Eighth Circuit · 1950
- Eagle-Picher Industries, Inc. v. Liberty Mutual InsuranceCourt of Appeals for the First Circuit · 1982
- Wounded Knee Legal Defense/offense Committee v. The Federal Bureau of InvestigationCourt of Appeals for the Eighth Circuit · 1974
- Cogdill v. North Carolina State Highway CommissionSupreme Court of North Carolina · 1971
101 more not listed; retrieve them via the Exa API.