Legal Opinion

Services, Inc. v. Neill

Idaho Supreme Court

Decided January 6, 1953No. 7886PublishedCited by 10 opinions

1Opinion of the Court

THOMAS, Justice.

The State Tax Collector fixed and assessed a proposed deficiency of $7,288.19 in the income tax of Services, Inc., a corporation, respondent herein, for the fiscal year ending November 30, 1947. The taxpayer filed a protest with the State Tax Commission and therein sought a redetermination of such deficiency. Upon review, the Commission affirmed the action of the tax collector. Upon appropriate proceedings for review of such action, the Court below reversed and modified the order of the Commission by reducing the deficiency to $36.89. From such judgment of the District Court…

2Cases cited16 opinions

  1. United States v. HendlerSupreme Court of the United States · 1938
  2. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
  3. Brons Hotels v. CommissionerUnited States Board of Tax Appeals · 1936
  4. Caldwell v. ThiessenIdaho Supreme Court · 1939
  5. Breckenridge v. JohnstonIdaho Supreme Court · 1940

11 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. J.R. Simplot Company, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1991
  2. Doggett v. Electronics Corp. of Am., Combust. Con. Div.Idaho Supreme Court · 1969
  3. City of Weippe v. YarnoIdaho Supreme Court · 1974
  4. Pacific Supply Cooperative v. State Tax CommissionOregon Supreme Court · 1960
  5. Nixon v. TriberIdaho Supreme Court · 1979

5 more not listed; retrieve them via the Exa API.

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