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Bloomfield Steamship Company v. Commissioner of Internal Revenue

BLOOMFIELD STEAMSHIP COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bloomfield S.S. Co. v. Comm'r of Internal Revenue, 285 F.2d 431 (5th Cir. 1961)
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Court
Court of Appeals for the Fifth Circuit · U.S. Courts of Appeals
Decided
January 23, 1961
Docket
No. 18322_1
Judges
Jones, Mize, Per Curiam, Tuttle
Citations
285 F.2d 431

Opinion — Per Curiam

PER CURIAM.

The facts of this controversy, involving a liability of the petitioner for Federal income taxes, and the Tax Court’s reasons for its decision against the petitioner are set forth in the Tax Court’s opinion. Bloomfield Steamship Company v. Commissioner of Internal Revenue, 33 T.C. 75 . We find no error in the conclusions reached by the Tax Court and its decision is Affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 11 cases

View all citing references →
1963: 11964: 11969: 11974: 21978: 11986: 31987: 11991: 119632026peak 1986 · 3

Relies on it most ⓘ

  1. Churchill Farms, Inc. v. Commissioner1969 T.C. Memo. 192
  2. Estate of Saia v. Commissioner61 T.C. No. 57
  3. Bilar Tool & Die Corp. v. Commissioner62 T.C. No. 24
  4. Scallen v. Commissioner1987 T.C. Memo. 412
  5. Estate of Bryan v. Commissioner1963 T.C. Memo. 182
  6. Kaonis v. Commissioner1978 T.C. Memo. 184

Most recent

  1. Conroe Office Bldg., Ltd. v. Commissioner1991 T.C. Memo. 224
  2. Scallen v. Commissioner1987 T.C. Memo. 412
  3. Ruttenberg v. Commissioner1986 T.C. Memo. 414
  4. McKay v. Commissioner1986 T.C. Memo. 202
  5. Moss v. Commissioner1986 T.C. Memo. 128
  6. Kaonis v. Commissioner1978 T.C. Memo. 184

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
Bloomfield S.S. Co. v. Comm'r, 33 T.C. 75 (Tax Ct. 1959) 7

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