Legal Opinion
Frank T. Shull and Ann R. Shull v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 13, 1961No. 8250PublishedCited by 12 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
This case is before us for the second time. When it was previously here, we affirmed the decision of the Tax Court that stockholders who had certified to the Commissioner that a plan of liquidation was adopted at a stockholders’ meeting held on March 31, 1952 could not, in contradiction of that certification, contend that no meeting was held on that date or that an effective plan of liquidation was adopted at some earlier meeting. We, nevertheless, remanded the case to the Tax Court to consider the contention that, notwithstanding the stockholders’ certification, a…
2Cases cited8 opinions
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Helvering v. Elkhorn Coal Co.Court of Appeals for the Fourth Circuit · 1938
- Gossett v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Holmby Corporation v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1936
- Burnside Veneer Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Village Corporation, Pine Corporation, Chapel Corporation, and River CorporationCourt of Appeals for the Fourth Circuit · 1962
- Melvin Kiaaina and Lorelei Kiaaina, Husband and Wife and Nadine Nomura v. Alfred Jackson, and Chung Kuo Insurance CompanyCourt of Appeals for the Ninth Circuit · 1988
- Knox v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Wales v. CommissionerUnited States Tax Court · 1968
- Calderazzo v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.