Legal Opinion
H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 9, 1971No. 20793PublishedCited by 36 opinions
1Opinion of the Court
BROOKS, Circuit Judge.
This is an appeal by taxpayer, H. F. Campbell Company, from the Tax Court’s determination of added income tax liability for taxpayer’s fiscal years 1960 and 1961. 1 The Tax Court’s findings of fact and opinion are reported at 53 T.C. 439 (1969), and a supplemental opinion is reported at 54 T.C. 1021 (1970). Since the facts out of which this controversy arose are narrated in the Tax Court’s opinion, 53 T.C. 439, 440-445, only the briefest factual sketch of the case is necessary here.
The major issue in this case arises as a result of the disallowance by the Commissioner of…
2Cases cited16 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Pursell v. CommissionerUnited States Tax Court · 1962
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
11 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2000
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993
- In re SmithCourt of Customs and Patent Appeals · 1972
31 more not listed; retrieve them via the Exa API.