Legal Opinion
George R. Shippy, George Shippy, Jr., Wilda Shippy, Harold Shippy, and Deloris Shippy v. United States
Court of Appeals for the Eighth Circuit
Decided October 24, 1962No. 17000_1PublishedCited by 22 opinions
1Opinion of the Court
VAN PELT, District Judge.
Appellants, who are livestock feeders, seek the allowance of a $23,000.00 deduction from the gross income shown on their 1957 partnership income tax return.
The trial court denied the relief requested in an opinion reported as Shippy et al. v. United States of America, D.C., 199 F.Supp. 842. Taxpayers have appealed.
The sole question on appeal is whether the trial court erred in determining that the partnership, of which three of the taxpayers are co-partners, was not entitled to deduct as an ordinary and necessary business expense for the taxable year 1957 the sum of…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Ernst v. CommissionerUnited States Tax Court · 1959
- Shippy v. United StatesDistrict Court, D. South Dakota · 1961
- Waring Products Corp. v. CommissionerUnited States Tax Court · 1957
3Cited by22 opinions
- Sandor v. CommissionerUnited States Tax Court · 1974
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Packard v. CommissionerUnited States Tax Court · 1985
- Keller v. CommissionerUnited States Tax Court · 1982
- Lillie v. CommissionerUnited States Tax Court · 1965
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