Legal Opinion
John v. Rowan v. United States
Court of Appeals for the Fifth Circuit
Decided January 28, 1955No. 15167_1PublishedCited by 118 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is an appeal by Rowan and wife and Hope and wife against the United States in four separate suits which were consolidated for trial and on this appeal. They were suits for refund of taxes brought under Title 28 U.S.C.A. § 1346 (a) (1). Each claim was for less than $10,000 and the trial court had jurisdiction.
The sole question before the Court for decision is whether the Comissioner of Internal Revenue has the power and right to treat advances made by plaintiffs to their wholly owned corporation for operating purposes as contributions to capital, in order to deny to…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Kennedy v. Silas Mason Co.Supreme Court of the United States · 1948
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Matthiessen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Janeway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by118 opinions
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
113 more not listed; retrieve them via the Exa API.