Legal Opinion
Herman Paster v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 21, 1957No. 15703_1PublishedCited by 16 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This matter is before us on petition to review a decision of the Tax Court of the United States wherein the Tax Court affirmed the action of the Commissioner of Internal Revenue in determining deficiencies in petitioner’s income tax for the fiscal years ending January 31, 1944, 1945 and 1946 in the respective amounts of $40,768.14, $24,588 and $34,637.69.
In the year 1937 one Samuel Taran took over from taxpayer a business then being operated by him under the name of Mayflower Novelty Company. The business was that of selling and distributing novelty equipment such as juke…
2Cases cited17 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- United States v. Charles J. KrallCourt of Appeals for the Eighth Circuit · 1988
- Acuff v. CommissionerUnited States Tax Court · 1960
- Arc Realty Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1961
- Roy C. Acuff, and Wife, Mildred Acuff v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
11 more not listed; retrieve them via the Exa API.