Legal Opinion
Amor W. Sharp v. Commissioner of Internal Revenue, Katherine C. Sharp v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 19, 1955No. 12283, 12284PublishedCited by 6 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioners, Amor W. Sharp and his wife, Katherine C. Sharp, seek reviews of rulings of the Tax Court adjudging deficiencies in income tax for the taxable year 1945 in the respective amounts of $32,395.80 and $7,352.43.
The material facts which are undisputed are as follows: Petitioners, who lived in Columbus, Ohio, formed a partnership in 1922 under the trade name of Columbus Wood Preserving Company. .The business of the partnership consisted in procuring untreated timber products, such as piling and ties, having them treated by subcontractor treating plants under…
2Cases cited14 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Rockwell International Corp. v. CommissionerUnited States Tax Court · 1981
- Space Controls, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Nieman v. CommissionerUnited States Tax Court · 1960
- Rockwell International Corp. v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.