Legal Opinion
Haberman Farms, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided July 16, 1962No. Nos. 16760-16762PublishedCited by 23 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
These three cases, consolidated for trial, concern the. propriety of the Internal Revenue Service’s allocation of income of a corporation to the plaintiff taxpayers. The resulting income tax deficiencies were paid. By these actions the taxpayers now seek to recover those payments.
The individuals involved in the controversy are George Haberman, his son Rex, their respective wives who filed joint returns with them, and George’s son Hubert. The corporations concerned are Haberman Farms, Inc. (“Farms”) and Haberman Industries, Inc. (“Industries”). Hubert and his wife own…
2Cases cited24 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Higgins v. SmithSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
19 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Ach v. CommissionerUnited States Tax Court · 1964
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1981
18 more not listed; retrieve them via the Exa API.