Weather-Seal Manufacturing Co. v. Commissioner of Internal Revenue, 11482.
| Decision Date | 22 October 1952 |
| Docket Number | No. 11482.,11482. |
| Citation | 199 F.2d 376 |
| Parties | WEATHER-SEAL MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Sixth Circuit |
David H. Wilson, Akron, Ohio, for petitioner.
Charles S. Lyon, Ellis N. Slack, and I. Henry Kutz, Washington, D. C., for respondent.
Before HICKS, MARTIN, and McALLISTER, Circuit Judges.
The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the decision of the Tax Court be and the same is hereby affirmed. 16 T.C. 1312.
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9 cases
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National Enforcement Commission v. Slim Olson, Inc., 12286.
...in the past in cases of this type. Weather-Seal Mfg. Co. v. Commissioner of Internal Revenue, 1951, 16 T.C. 1312, affirmed, 6 Cir., 1952, 199 F.2d 376 (petition for redetermination); N. A. Woodworth Co. v. Kavanagh, D.C., E.D.Mich. 1952, 102 F.Supp. 9, affirmed, 6 Cir., 1953, 202 F.2d 154 (......
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Max Sobel Wholesale Liquors v. C. I. R.
...Laws of the United States." Under this authority, Weather-Seal Manufacturing Co. v. Commissioner, 16 T.C. 1312 (1951), aff'd mem., 199 F.2d 376 (6th Cir. 1952), disallowed any tax benefit from wage payments which apparently otherwise would have been classifiable as components of the cost of......
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Fuller v. Comm'r of Internal Revenue
...may not be used in any computation of gross receipts from sales under section 113. See Weather-Seal Manufacturing Co., 16 T.C. 1312, affd. 199 F.2d 376; Commissioner v. Weisman, 197 F.2d 221. Petitioner contends in the alternative that the amounts are deductible as losses under the provisio......
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Subsidiaries v. Commissioner
...as deductions, citing cases such as The Weather-Seal Manufacturing Co. Dec. 18,343, 16 T.C. 1312, (1951), aff'd, 52-2 USTC ¶ 9518 199 F. 2d 376 (6th Cir. 1952) and R.J. Reynolds Tobacco Co. Dec. 21,841(M), T.C. Memo. 1956-161 (1956), affirmed on other issues 58-2 USTC ¶ 9867 260 F. 2d 9 (4t......
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