Legal Opinion
Gooding Amusement Co. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided August 1, 1956No. Nos. 12574-12577PublishedCited by 76 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
These four tax reviews, involving transactions among F. E. Gooding, his wife Anna Elizabeth Gooding, and his controlled corporation, Gooding Amusement Company, were consolidated for hearing and resulted in decisions by the Tax Court of the United States that there are deficiencies in income tax, varying in amounts as to the respective parties, relating to the years 1947, 1948 and 1949, in the aggregate amount of $65,663.88.
The findings of fact and opinion of the tax judge were reviewed by the tax court. Many facts were stipulated and embraced in the findings. The tax…
2Cases cited20 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
15 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
71 more not listed; retrieve them via the Exa API.