Legal Opinion
Robert E. Harris and Dorothy H. Harris v. United States
Court of Appeals for the Fourth Circuit
Decided December 9, 1966No. 10541PublishedCited by 6 opinions
1Opinion of the Court
ALBERT V. BRYAN, Circuit Judge.
Recovery of income taxes paid for 1954, 1955 and 1956 was unsuccess fully sued for in the District Court by Robert E. Harris and his wife, and they appeal. The decisive point is whether moneys received by him from a family-owned corporation in these years were repayments on a loan or were dividends. On the undisputed facts we think the assessment as income — dividends—was not warranted, and we reverse.
By his will B. C. Harris, a resident of West Virginia who died on February 11, 1948, devised an estate appraised at $925,684.57 for the ultimate benefit of his…
2Cases cited6 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Harry J. Hicks, Administrator of the Estate of Carol Greitens, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
- Cuppett v. NeillyWest Virginia Supreme Court · 1958
- Lynchburg Trust & S. Bank v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Alaska Foods, Inc. v. American Manufacturer's Mutual Insurance Co.Alaska Supreme Court · 1971
- Estate of Horne v. CommissionerUnited States Tax Court · 1988
- Estate of Johnson v. CommissionerUnited States Tax Court · 1987
- Bohan v. United StatesDistrict Court, W.D. Missouri · 1971
- Estate of Horne v. CommissionerUnited States Tax Court · 1988
1 more not listed; retrieve them via the Exa API.