O. H. Kruse Grain & Milling v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1960-05-27

Cited by 103 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

BARNES, Circuit Judge. The Commissioner of Internal Revenue determined a deficiency in petitioner grain company’s returns for the years 1952 and 1953. Petitioner filed a petition for redetermination of the deficiency with the Tax Court under Title 26 U.S.C. § 6213 . The Tax Court sustained the defi…

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