Legal Opinion
E. W. Schuessler and Aline Schuessler v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 14, 1956No. 15751PublishedCited by 57 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is a petition for review of a decision by the Tax Court disallowing a deduction in 1946 of an item of $13,300.-00, representing a reserve set up by taxpayers while keeping their books on the accrual basis, to represent their estimated cost of carrying out a guarantee, given with each of the furnaces sold by them during the year, to turn the furnace on and off each year for five years.
The opinion of the Tax Court treats the matter as though ample proof was offered by the taxpayer (hereafter the husband will be called “taxpayer”) to raise the legal issue and we find…
2Cases cited6 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Pacific Grape Products Co., a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Pacific Grape Products Co. v. CommissionerUnited States Tax Court · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Automobile Club of New York, Inc. v. CommissionerUnited States Tax Court · 1959
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Mooney Aircraft, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
52 more not listed; retrieve them via the Exa API.