Legal Opinion
District of Columbia v. Louis Neyman
Court of Appeals for the D.C. Circuit
Decided April 25, 1969No. 21587_1PublishedCited by 5 opinions
1Opinion of the Court
SPOTTSWOOD W. ROBINSON, III, Circuit Judge:
The question for our decision is whether the transaction in suit was a sale by a corporation’s sole stockholder of his corporate stock resulting in a gain nontaxable by the District of Columbia, or was actually a corporate sale of assets which produced a taxable corporate dividend to the stockholder. The administrative ruling that the transaction bore the latter character was nullified by a determination of the District of Columbia Tax Court that it did not. We commence our review, as we always do, with a close examination of the relevant facts.
Respon…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TowerSupreme Court of the United States · 1946
- Higgins v. SmithSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
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3Cited by5 opinions
- n.sidney Nyhus v. Travel Management CorporationCourt of Appeals for the D.C. Circuit · 1972
- District of Columbia v. Burlington Apartment House Co.District of Columbia Court of Appeals · 1977
- District of Columbia v. National Bank of WashingtonDistrict of Columbia Court of Appeals · 1981
- Hutchison Bros. Excavating Co. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1986
- District of Columbia v. Burlington Apartment House Co.District of Columbia Court of Appeals · 1977