Legal Opinion
Waldheim Realty and Investment Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 4, 1957No. 15651_1PublishedCited by 27 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Taxpayer petitions this court to review the decision of the Tax Court determining taxpayer owes additional income taxes for the years 1950, 1951, and 1952. The facts are stipulated. Taxpayer is a Missouri corporation engaged in the business of ownership and management of real estate. During the period involved it kept its records and made its income tax returns on a cash basis. Taxpayer protected its property with insurance coverage. In many instances the premiums paid purchased insurance coverage for a number of years. On its records and for all purposes,…
2Cases cited10 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Higginbotham-Bailey-Logan Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Commissioner of Internal Revenue v. Boylston Market Ass'nCourt of Appeals for the First Circuit · 1942
- Bell v. CommissionerUnited States Tax Court · 1949
- Peters v. CommissionerUnited States Tax Court · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Russell Mann and Vivian Mann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Schultz v. CommissionerUnited States Tax Court · 1968
- Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Williamson v. CommissionerUnited States Tax Court · 1962
22 more not listed; retrieve them via the Exa API.