Legal Opinion
United States v. Lesoine United States v. Marcus
Court of Appeals for the Ninth Circuit
Decided March 23, 1953No. 13280_1PublishedCited by 20 opinions
1Opinion of the Court
BONE, Circuit Judge.
The question on these appeals is whether the taxpayers, John A. Lesoine and L. J. Marcus, are entitled to refund of income taxes paid by them for the years 1942-1943.
The material facts were stipulated. In 1942 each of the taxpayers owned one-half of the total authorized and outstanding stock of Marcus-Lesoine, Inc., a California corporation.
■ Marcus-Lesoine, Inc. declared ordinary dividends of $40,000 on November 30, 1942, and $80,000 on December 28, 1942. The dividends were payable one-half to each of the taxpayers. The first was paid in cash. The second was credited to…
2Cases cited14 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Rutkin v. United StatesSupreme Court of the United States · 1952
- United States v. LewisSupreme Court of the United States · 1951
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Beretta v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
9 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Crellin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
15 more not listed; retrieve them via the Exa API.