Legal Opinion
Holmquist v. Blair
Court of Appeals for the Eighth Circuit
Decided September 14, 1929No. 8536, 8537PublishedCited by 18 opinions
1Opinion of the Court
STONE, Circuit Judge.
A. C. Holmquist and J. W. Holmquist were stockholders of the Holmquist Grain & Lumber Company. June 29, 1917, and June 15, 1919, the corporation sold certain capital assets. December 31,1922, the corporation made a partial liquidation through a dividend. As the result of an investigation, the Commissioner determined tax deficiencies for 1922 against the above two individual taxpayers on account of this' dividend. This action of the Commissioner was sustained by the Board of Tax Appeals. Each brings his separate petition for review. The cases involve the same matters and…
2Cases cited3 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Woodworth v. KalesCourt of Appeals for the Sixth Circuit · 1928
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
3Cited by18 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- McIlhenny v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lucas v. Mercantile Trust Co.Court of Appeals for the Eighth Circuit · 1930
13 more not listed; retrieve them via the Exa API.