Legal Opinion
United States v. Lynch. Lynch v. United States
Court of Appeals for the Ninth Circuit
Decided December 27, 1951No. 12814_1PublishedCited by 57 opinions
1Opinion of the Court
ORR, Circuit Judge.
We have for determination two appeals. In the first the United States of America, hereinafter referred to as the Government, is appellant, and P. J. Lynch is ap-pellee. In the second P. J. Lynch is appellant, and the United States of America is appellee.
We first consider the appeal of the Government. It concerns the correctness of a determination made by the Commissioner of Internal Revenue, that the net proceeds of profits from the sale of apples, which the Washington Fruit and Produce Company, a corporation had attempted to distribute to its stockholders as a dividend in…
2Cases cited8 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Helvering v. EubankSupreme Court of the United States · 1941
- Jud Plumbing & Heating, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- United States v. General Geophysical CompanyCourt of Appeals for the Fifth Circuit · 1961
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
52 more not listed; retrieve them via the Exa API.