BOS LINES, INC. v. C. I. R.

Nos. 18093, 18094.

354 F.2d 830 (1965)

BOS LINES, INC., Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. BOS LINES, INC., Transferee of the Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

December 30, 1965.


Attorney(s) appearing for the Case

Arley J. Wilson, of Mote, Wilson & Welp, Marshalltown, Iowa, made argument for petitioner and filed brief with Allen E. Brennecke, of Mote, Wilson & Welp, Marshalltown, Iowa.

Harry Marselli, Atty., Tax Division, Dept. of Justice, Washington, D. C., made argument for respondent. Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett and William A. Friedlander, Attys., Tax Division, Dept. of Justice, Washington, D. C., filed brief.

Before VAN OOSTERHOUT, MATTHES and MEHAFFY, Circuit Judges.


MATTHES, Circuit Judge.

These consolidated petitions for review of the decision of the Tax Court involve a deficiency in corporate income tax for the calendar year 1952 in the amount of $32,427.98, due from Bos Truck Lines, Inc. The Tax Court's memorandum opinion (T.C. Memo. 1965-71) is not officially reported. There is substantial agreement as to the pertinent facts, some of which have been stipulated.

Bos Truck Lines...

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