Legal Opinion
W. R. Stephens Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 15, 1952No. 14499PublishedCited by 18 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States redetermining deficiencies in the petitioner’s excess profits taxes for the years 1944 and 1945 and income tax for the year 1945.
The petitioner is a dealer in new and used automobiles. It has a franchise from the General Motors Corporation for the sale of Buick automobiles. The principal place of petitioner’s business is in Minneapolis, Minnesota. It also has a place of business in St. Paul. Under or by virtue of its franchise, the petitioner in 1941 and 1942 acquired from the Buick factory or…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Luhring Motor Co. v. CommissionerUnited States Tax Court · 1964
- Johnson-McReynolds Chevrolet Corp. v. CommissionerUnited States Tax Court · 1956
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
- City of Hanford v. Superior CourtCalifornia Court of Appeal · 1989
13 more not listed; retrieve them via the Exa API.