Legal Opinion
Shippy v. United States
District Court, D. South Dakota
Decided December 6, 1961No. Civ. 797 W.DPublishedCited by 11 opinions
1Opinion of the Court
MICKELSON, Chief Judge.
Plaintiffs George R. Shippy, George Shippy, Jr., and Harold Shippy operate as a partnership a cattle and hog feeding business near Colome, South Dakota, and report their income for each calendar year on the cash receipts and disbursements basis. Plaintiffs do not raise cattle, but same are purchased by them, fed, and then sold. Not having the facilities to grow a great amount of feed, plaintiffs purchase most of the feed they use.
At the trial of this case before the court sitting without a jury, it was established that on December 28, 1957, the partnership issued a…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Baltimore Dairy Lunch, Inc., a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Sandor v. CommissionerUnited States Tax Court · 1974
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Lillie v. CommissionerUnited States Tax Court · 1965
- Russell Mann and Vivian Mann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- George R. Shippy, George Shippy, Jr., Wilda Shippy, Harold Shippy, and Deloris Shippy v. United StatesCourt of Appeals for the Eighth Circuit · 1962
6 more not listed; retrieve them via the Exa API.