Legal Opinion
Your Host, Inc. v. Commissioner of Internal Revenue, Chef Foods, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 11, 1973No. 242, 268, Dockets 73-1311, 73-1337PublishedCited by 20 opinions
1Opinion of the Court
LUMBARD, Circuit Judge:
Petitioners-appellants, Your Host, Inc., and its affiliated companies, appeal from judgments of the United States Tax Court (Irwin, J.) which upheld determinations by the Commissioner of income tax deficiencies assessed for the years 1965 through 1968. Your Host, Inc., et al., 58 T.C. 10 (1972). The deficiencies were assessed pursuant to 26 U.S.C. § 482, which allows the Commissioner to allocate income among affiliated companies more properly to reflect the earning of income,1 and pursuant to *95926 U.S.C. § 269, which permits the Commissioner to deny tax exemptions and…
2Cases cited13 opinions
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Bobsee Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- James Realty Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Hamburgers York Road, Inc. v. CommissionerUnited States Tax Court · 1964
- Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Hospital Corp. of America v. CommissionerUnited States Tax Court · 1983
- Bausch & Lomb, Inc. v. CommissionerUnited States Tax Court · 1989
- R.E. Dietz Corporation v. United StatesCourt of Appeals for the Second Circuit · 1991
- Slappey Drive Industrial Park v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Merck & Co. v. United StatesUnited States Court of Claims · 1991
15 more not listed; retrieve them via the Exa API.