Legal Opinion
Jackson Finance & Thrift Co. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 21, 1958No. Nos. 5893, 5894PublishedCited by 3 opinions
1Opinion of the Court
LEWIS, Circuit Judge.
These appeals from a decision of the Tax Court were consolidated, as were the proceedings below, because of the existence of a controlling law question. No. 5893 involves tax deficiencies imposed upon Jackson Finance and Thrift Co. for the fiscal years ended April 30, 1951, 1952 and 1953; the companion case imposes similar deficiencies upon Ford Finance Co. for the calendar years 1951, 1952 and 1953.
The controversies arose under the Excess Profits Tax of 1950 and the determinative question, answered in the negative by the court below, is whether or not monies received by…
2Cases cited13 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Helvering v. GowranSupreme Court of the United States · 1937
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. RyanSupreme Court of the United States · 1931
- Economy Sav. & Loan Co. v. CommissionerUnited States Tax Court · 1945
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3Cited by3 opinions
- National Labor Relations Board v. Winn-Dixie Stores, Inc.Court of Appeals for the Fifth Circuit · 1966
- City Loan and Savings Company v. United StatesDistrict Court, N.D. Ohio · 1959
- Jackson Finance and Thrift Co., a Utah Corporation v. Commissioner of Internal Revenue, Ford Finance Company, a Utah Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958