Legal Opinion
Meier v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Eighth Circuit
Decided October 31, 1952No. 14646, 14647PublishedCited by 27 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The respondent on May 24, 1950, determined .deficencies in the income taxes of each' of the petitioners for the years 1944 and 1945. The asserted deficiencies were based principally upon a ruling that the earnings of a partnership known as the Milcrest Company (hereinafter referred to as Milcrest) were the earnings of petitioners for the purposes of taxation. The petitioners applied to the Tax Court for a redetermination of the alleged deficiencies. The petitions were consolidated for hearing. The Tax Court filed findings of fact, conclusions of law, and an opinion…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. TowerSupreme Court of the United States · 1946
- The New YorkSupreme Court of the United States · 1899
- Mammoth Oil Co. v. United StatesSupreme Court of the United States · 1927
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Franklin v. FranklinSupreme Court of Missouri · 1955
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- C. A. Daniel v. United StatesCourt of Appeals for the Fifth Circuit · 1956
- E. L. Bride, Individually, and E. L. Bride, Transferee, and E. L. Bride Company by E. L. Bride, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
22 more not listed; retrieve them via the Exa API.