Legal Opinion
Goodrich v. Commissioner
Court of Appeals for the Eighth Circuit
Decided April 25, 1957No. Nos. 15639, 15640PublishedCited by 16 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
These are petitions to review a decision of the Tax Court, 25 T.C. 1235. The *688taxpayer1 seeks reversal of the Court’s redetermination that a deficiency existed in his income taxes for the calendar year 1949. The Commissioner has challenged the Court’s allowance of some deductions in the taxpayer’s favor. That petition is for protective purposes and requires consideration only in the event that the taxpayer’s case is reversed.
The taxpayer was engaged in operating two agencies in the State of Iowa for the sale of farm implements. Until 1949, he had employed a hybrid…
2Cases cited6 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. FrameCourt of Appeals for the Third Circuit · 1952
- Welp v. United StatesCourt of Appeals for the Eighth Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Stanford R. Brookshire and Wife, Edith M. Brookshire, and Voris G. Brookshire, and Wife, Helen M. Brookshire v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Waldheim Realty and Investment Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 1962
11 more not listed; retrieve them via the Exa API.