Legal Opinion
Arc Realty Co. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided October 17, 1961No. Nos. 16722, 16725; 16723, 16726; 16724, 16727PublishedCited by 18 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
These cases, consolidated for trial in the Tax Court and here, involve three personal holding companies, Arc Realty-Company, Arcadia Realty Company, and Lydiade Investment Trust, all Missouri corporations, and are before us on petitions for review of the decisions of the Tax Court, Substantial deficiencies in income tax and personal holding company surtax for the years 1951 through 1954 were assessed by the Commissioner and sustained by the Tax Court, as shown by findings of fact and opinion reported at 34 T.C. 484.
Four issues are presented for determination: (1)…
2Cases cited32 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
27 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Lone Manor Farms, Inc. v. CommissionerUnited States Tax Court · 1974
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- United States v. Andrew GarguiloCourt of Appeals for the Second Circuit · 1977
13 more not listed; retrieve them via the Exa API.