Legal Opinion
Helvering v. Superior Wines & Liquors, Inc.
Court of Appeals for the Eighth Circuit
Decided March 22, 1943No. 12233, 12242PublishedCited by 17 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
These appeals are taken from a decision of the Board of Tax Appeals entered July 25, 1941, and involve income and excess profits taxes for 1936 and 1937. The Commissioner’s petition for review is No. 12,-233, and the taxpayer’s cross-petition is No.12,242. The findings and opinion of the Board are unreported.
No. 12,233.
The question here presented by the Commissioner’s petition is: “Whether the taxpayer, a wholesale liquor dealer, is entitled to deduct as an ordinary and necessary business expense, under Section 23(a) of the Revenue Act of 1936, the sum paid to the…
2Cases cited6 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Twin City Tile & M. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- LE Pinkham Med. Co. v. Com'r of Internal RevenueCourt of Appeals for the First Circuit · 1942
- United States v. JaffrayCourt of Appeals for the Eighth Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.Court of Appeals for the Fifth Circuit · 1945
- Davis v. CommissionerUnited States Tax Court · 1951
- Middle Atlantic Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Transport Manufacturing & Equipment Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1970
12 more not listed; retrieve them via the Exa API.