Legal Opinion
Walter Apschnikat v. United States
Court of Appeals for the Sixth Circuit
Decided February 11, 1970No. 19314_1PublishedCited by 8 opinions
1Opinion of the Court
CELEBREZZE, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the Western District of Kentucky against 15 taxpayers. In 1962, the Commissioner levied income tax deficiencies against the taxpayers, claiming that each had received a “constructive dividend” 1 in connection with the group’s purchase of the Lenk Manufacturing Company. Having paid the deficiencies the taxpayers brought suit for refund in the District Court. At the conclusion of the taxpayers’ evidence, the Court granted the Government’s motion for directed verdict.
In 1957 the Lenk Manufacturing…
2Cases cited12 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Brady v. Southern Railway Co.Supreme Court of the United States · 1944
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Decker v. CommissionerUnited States Tax Court · 1959
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Yelencsics v. CommissionerUnited States Tax Court · 1980
- Daniel Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Brown Corp. of Ionia, Inc. v. CommissionerUnited States Tax Court · 1982
- Berger v. CommissionerUnited States Tax Court · 1974
- Jacobs v. CommissionerUnited States Tax Court · 1981
3 more not listed; retrieve them via the Exa API.