Legal Opinion
Missouri-Kansas Pipe Line Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided March 9, 1945No. 8681PublishedCited by 30 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The taxpayer, Missouri-Kansas Pipe Line Company, referred to hereinafter as Mo-Kan, seeks a review in this Court of the action of the Tax Court upholding certain items of the Commissioner’s assessment for the year 1940. There are. six items, five of which are claims for deduction as ordinary and necessary expenses of the business. Internal Revenue Code (1940) § 23(a), 26 U.S.C.A.Intcrnal Revenue Code, § 23(a). The last claim is under the loss section. Internal Revenue Code (1940) § 23(f), 26 U.S.C.A. Internal Revenue Code, § 23(f).
We consider the argument for the…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- Alleghany Corp. v. CommissionerUnited States Tax Court · 1957
- Mills Estate, Inc. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Mills Estate, IncCourt of Appeals for the Second Circuit · 1953
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
25 more not listed; retrieve them via the Exa API.