KENT HOMES, INC. v. C. I. R.

Nos. 71-1396, 71-1397.

455 F.2d 316 (1972)

KENT HOMES, INC., Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee. Alton K. BLOSSER et al., Plaintiffs-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 16, 1972.


Attorney(s) appearing for the Case

Howard A. Spies, of Schroeder, Heeney, Groff & Spies, Topeka, Kan. (Barney J. Heeney, Jr., of Schroeder, Heeney, Groff & Spies, Topeka, Kan., on the brief), for plaintiff-appellant Kent Homes, Inc., and plaintiffs-appellees Alton K. Blosser, et al.

Gary R. Allen, Atty., Tax Div., Dept. of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., and Meyer Rothwacks and Richard W. Perkins, Attys., Tax Div. Dept. of Justice, on the brief), for Commissioner.

Before LEWIS, Chief Judge, and PICKETT and DOYLE, Circuit Judges.


WILLIAM E. DOYLE, Circuit Judge.

This is an appeal from a Tax Court ruling, 55 T.C. 820, which was adverse to taxpayer Kent Homes, Inc., a Kansas corporation against whom the Commissioner of Internal Revenue had assessed a $69,980.31 deficiency for the taxable year 1959. The sole question for our determination is whether the Tax Court ruled correctly when it applied the mitigation sections of the Internal Revenue Code, 26 U.S.C. §...

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