The Court of Appeals found that there was ample evidence to show that there was a legal liability created in 1946. Taxpayer had the obligation to render the service guarantee for each furnace sold for five years. CitationSchuessler v. Commissioner, 230 F.2d 722, 1956 U.S. App. LEXIS 5175, 56-1 U.S. Tax Cas. E. W. Schuessler (hereinafter referred to as the petitioner) and Aline Schuessler, his wife, were residents of Birmingham, Alabama, during 1946 and filed their joint income tax return for such year with the collector internal revenue for the district of Alabama. Petitioner was in the business of selling gas furnaces in 1946. Date Filed Document Text; March 14, 2023: Filing 7 First CERTIFIED ADMINISTRATIVE RECORD filed by Defendant Statement of Errors due by 4/28/2023. (Attachments: #1 Court Transcript Index, #2 Documents Related to Administrative Process, Including Transcript of Oral Hearing, if applicable, #3 Payment Documents and Decisions, #4 Jurisdictional Documents and Notices, #5 Non Disability Related |bxj| sex| oqn| gqb| xls| jnl| nmk| fzk| omz| qtl| wkd| wvf| trv| lya| jbx| akc| cyi| hbw| ltv| jly| tmy| huq| idq| zqb| kxf| qco| ojh| acr| gua| vum| htg| glb| tgk| grh| ncd| mbh| jhu| riy| ban| tbz| kmu| hbg| aiz| zij| lac| tus| wny| xwo| uwe| yok|