Legal Opinion
Paul E. Kummer Realty Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 24, 1975No. 74--1277PublishedCited by 15 opinions
1Opinion of the Court
VAN OOSTERHOUT, Senior Circuit Judge.
This is a timely appeal by the taxpayer, Paul E. Kummer Realty Company, a corporation, from decision of the Tax Court upholding the determination by the Commissioner of a deficiency in income tax due from the taxpayer for the fiscal year ending March 31, 1967, in the amount of $25,439.21. A detailed state ment of the pertinent facts and the basis of the decision is set out in Tax Court Memo. 1974-44, reported at P — H Memo paragraph 74,044. The deficiency arises solely out of the disallowance in part of deductions taken by the taxpayer for compensation…
2Cases cited9 opinions
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Irby Construction Company v. United StatesUnited States Court of Claims · 1961
- Northlich, Stolley, Inc. v. The United StatesUnited States Court of Claims · 1966
- Hammond Lead Products, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
- Charles Schneider & Co., Inc. v. Commissioner of Internal Revenue, Future Foam, Inc. v. Commissioner of Internal Revenue, Charles, Inc. v. Commissioner of Internal Revenue, Central Woodworking Co. Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Joseph P. McGraw v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Trinity Quarries, Inc., a Corporation v. United States of America, G. & W. Asphalt Co., Inc., a Corporation v. United StatesCourt of Appeals for the Eleventh Circuit · 1982
- Mad Auto Wrecking v. CommissionerUnited States Tax Court · 1995
- Aspro, Inc. v. CIRCourt of Appeals for the Eighth Circuit · 2022
10 more not listed; retrieve them via the Exa API.