Legal Opinion
Dorba Homes, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 6, 1968No. 57-63, Dockets 32049-32055PublishedCited by 10 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
‘Since 1946, Ellery J. Caldwell and Gerald E. Cook have engaged in various aspects of the residential construction business in the vicinity of Rochester, New York. Until September 30, 1952, they operated entirely as a partnership, under the name of Caldwell & Cook, in which the two were equal partners. At that time, they formed Caldwell & Cook, Inc. (the Corporation) which assumed most of the operations of the partnership. Until 1954 the partnership remained inactive except for a small insurance business.
In July 1953, the Corporation experienced major labor…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- The Louisville Store of Liberty, Ky., Inc. v. The United States, and Eight Related CasesUnited States Court of Claims · 1967
- Louisville Stone of Liberty, Ky., Inc. v. United StatesUnited States Court of Claims · 1967
- Ach v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
3Cited by10 opinions
- Bobsee Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Marc's Big Boy-Prospect, Inc. v. CommissionerUnited States Tax Court · 1969
- Your Host, Inc. v. Commissioner of Internal Revenue, Chef Foods, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Supreme Investment Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Bay Sound Transportation Co. v. United StatesDistrict Court, S.D. Texas · 1972
5 more not listed; retrieve them via the Exa API.