Legal Opinion
The Stacey Manufacturing Company v. Commissioner of Internal Revenue, Richmond Hosiery Mills v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 2, 1956No. 12735, 12740PublishedCited by 18 opinions
1Per curiam
In both these tax reviews, the respective tax judges have refused to follow, as the settled rule of this circuit, our decision in Owensboro Wagon Co. v. Commissioner of Internal Revenue, 6 Cir., 209 F.2d 617, reversing the decision of the tax court reported in 18 T.C. 1107.
In the case first listed above, Stacey Manufacturing Company v. Commissioner, Judge Van Fossan states in his opinion that the factual situation involved in the Owensboro Wagon Company case is, for all practical purposes, identical with ■the facts encountered here. He points out that the opinion of the Tax Court of the…
2Cases cited4 opinions
- Owensboro Wagon Co. v. CommissionerUnited States Tax Court · 1952
- Owensboro Wagon Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Richmond Hosiery Mills v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Baker Land and Title Company v. United StatesCourt of Appeals for the Seventh Circuit · 1956
3Cited by18 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Golsen v. CommissionerUnited States Tax Court · 1970
- Hillhouse v. HarrisDistrict Court, W.D. Arkansas · 1982
- Jean F. Stern v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Neil Sullivan and Grace Sullivan v. Commissioner of Internal Revenue, James Ross and Ann Ross v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
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