1. Home
  2. Browse Decisions
  3. F.2d
  4. 199 F.2d
  5. 199 F.2d 665 (1952)
 

W. R. STEPHENS CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 14499.

199 F.2d 665 (1952)

W. R. STEPHENS CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

Rehearing Denied December 15, 1952.

Attorney(s) appearing for the Case

R. H. Fryberger, Minneapolis, Minn., for petitioner.

Melva M. Graney, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and A. F. Prescott and Carolyn R. Just, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, JOHNSEN and COLLET, Circuit Judges.

SANBORN, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States redetermining deficiencies in the petitioner's excess profits taxes for the years 1944 and 1945 and income tax for the year 1945.

The petitioner is a dealer in new and used automobiles. It has a franchise from the General Motors Corporation for the sale of Buick automobiles. The principal place of petitioner's business is in Minneapolis, Minnesota. It also...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases