Liberty MacHine Works, Inc. v. Commissioner of Internal Revenue

518 F.2d 554, 36 A.F.T.R.2d (RIA) 5441, 1975 U.S. App. LEXIS 13527
CourtCourt of Appeals for the Eighth Circuit
DecidedJuly 24, 1975
Docket74-1901
StatusPublished
Cited by15 cases

This text of 518 F.2d 554 (Liberty MacHine Works, Inc. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Liberty MacHine Works, Inc. v. Commissioner of Internal Revenue, 518 F.2d 554, 36 A.F.T.R.2d (RIA) 5441, 1975 U.S. App. LEXIS 13527 (8th Cir. 1975).

Opinion

PER CURIAM:

Liberty Machine Works, Inc. seeks review of an adverse decision of the Tax Court in which tax deductions were denied with respect to a profit-sharing plan for its salaried and clerical employees. The facts which presented the issue and the reason for the determination by the Tax Court are set forth in its opinion. 62 T.C. 621. The decision of the Tax Court is correct and its judgment is

Affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

E. F. Higgins & Co. v. Commissioner
74 T.C. 1029 (U.S. Tax Court, 1980)
Tamko Asphalt Products, Inc. v. Commissioner
71 T.C. 824 (U.S. Tax Court, 1979)
Pulver Roofing Co. v. Commissioner
70 T.C. 1001 (U.S. Tax Court, 1978)
Lansons, Inc. v. Commissioner
69 T.C. 773 (U.S. Tax Court, 1978)
Quality Brands, Inc. v. Commissioner
67 T.C. 167 (U.S. Tax Court, 1976)

Cite This Page — Counsel Stack

Bluebook (online)
518 F.2d 554, 36 A.F.T.R.2d (RIA) 5441, 1975 U.S. App. LEXIS 13527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/liberty-machine-works-inc-v-commissioner-of-internal-revenue-ca8-1975.