Legal Opinion
Knight-Ridder Newspapers, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided October 3, 1984No. 82-6157PublishedCited by 109 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
The United States appeals from a decision of the District Court, holding that Knight-Ridder Newspapers (“Taxpayer” or “Knight-Ridder”) is entitled to recover certain federal income tax payments with respect to its 1972, 1973, and 1974 taxable years. The payments represent various deficiencies assessed by the Internal Revenue Service and involve three separate legal issues. Taking them in order, we hold first that the Commissioner of Internal Revenue (“Commissioner”) did not abuse his discretion under I.R.C. § 446 when he determined that the cash method of accounting…
2Cases cited29 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Graff Chevrolet Company v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
24 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- James Edward Heath v. Charlie Jones, Warden and Don Siegelman, the Attorney General of the State of AlabamaCourt of Appeals for the Eleventh Circuit · 1989
- Wayne Bolt & Nut Co. v. CommissionerUnited States Tax Court · 1989
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2000
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
104 more not listed; retrieve them via the Exa API.