Legal Opinion
Shapleigh Hardware Co. v. United States
Court of Appeals for the Eighth Circuit
Decided February 12, 1936No. 10208PublishedCited by 9 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is an action at law for the recovery of additional income taxes paid by the appellant for the year 1930. The case was tried by the court without a jury, the facts being virtually undisputed. From a judgment for the government, the taxpayer appeals.
The facts are, briefly, these: The taxpayer is a Missouri corporation which has been for many years engaged in the wholesale hardware business. It kept its books and made its returns upon an accrual basis. Among the deductions claimed for the year 1930 was an item of $112,844.33, representing a reserve for “Bad Debts.”…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Little v. HelveringCourt of Appeals for the Eighth Circuit · 1935
- Farmville Oil & Fertilizer Co. v. CommissionerCourt of Appeals for the Fourth Circuit · 1935
- Virginia-Lincoln Furniture Corp. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1932
3Cited by9 opinions
- Capital Warehouse Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1948
- McGee v. NeeCourt of Appeals for the Eighth Circuit · 1940
- New World Life Ins. Co. v. United StatesUnited States Court of Claims · 1939
- Air-Way Electric Appliance Corporation v. GuitteauCourt of Appeals for the Sixth Circuit · 1941
- Michelin Corp. v. McMahonDistrict Court, S.D. New York · 1956
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