Legal Opinion
McDonald Restaurants of Illinois, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 14, 1982No. 81-2933PublishedCited by 35 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
This income tax case is an appeal by taxpayers from 27 decisions of the Tax Court determining deficiencies in their federal income tax totaling $566,403. The Tax Court disposed of the various deficiencies in one opinion reported in 76 T.C. 972 (1981).
The pertinent facts as found by the Tax Court and supplemented by the record are not in dispute. In June 1977, when they filed their petitions in the Tax Court to review the deficiency assessments, taxpayers were 27 wholly-owned subsidiaries of McDonald’s Corporation (McDonald’s), the Delaware corporation that franchises and…
2Cases cited9 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Commissioner v. GordonSupreme Court of the United States · 1968
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- Penrod v. CommissionerUnited States Tax Court · 1987
- Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Security Industrial Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Shuwa Investments Corp. v. County of Los AngelesCalifornia Court of Appeal · 1991
30 more not listed; retrieve them via the Exa API.