Legal Opinion
Duval Motor Company v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 26, 1959No. 17262PublishedCited by 24 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
Petitioner is a franchised Ford automobile dealer in Jacksonville, Florida. During the fiscal years ending March 31, 1951 and 1952, the tax years here in question, it bought and sold new cars and used cars, operated a parts and service department and operated a body shop. In the fiscal year ending March 31, 1951, it sold 1,826 new cars and trucks, and 2,415 used cars and trucks. In fiscal year 1952 it sold 1,286 new cars and trucks and 2,500 used cars and trucks. It paid cash for all new cars and trucks delivered to it from the Ford Motor Company.
It was the taxpayer’s…
2Cases cited6 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Bernard B. Carter (B. B. Carter) and Tommie Velma Carter, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Johnson-McReynolds Chevrolet Corp. v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Luhring Motor Co. v. CommissionerUnited States Tax Court · 1964
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
- Nash v. CommissionerUnited States Tax Court · 1973
- Charlie Hillard and Mary Jane Hillard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
19 more not listed; retrieve them via the Exa API.