Legal Opinion

Foley Securities Corp. v. Commissioner of Int. Rev.

Court of Appeals for the Eighth Circuit

Decided October 11, 1939No. 11458PublishedCited by 11 opinions

1Opinion of the Court

106 F.2d 731 (1939)

FOLEY SECURITIES CORPORATION

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 11458.

Circuit Court of Appeals, Eighth Circuit.

October 11, 1939.

E. F. Hoeschen, of St. Paul, Minn. (C. C. Goodson, of St. Paul, Minn., on the brief), for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen. and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen. on the brief), for respondent.

Before GARDNER, SANBORN, and WOODROUGH, Circuit Judges.

SANBORN, Circuit Judge.

The taxpayer, a Minnesota corporation organized in 1928 and a "personal holding company" within the…

2Cases cited45 opinions

  1. Village of Euclid v. Ambler Realty Co.Supreme Court of the United States · 1926
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
  4. Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
  5. Steward MacHine Co. v. DavisSupreme Court of the United States · 1937

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3Cited by11 opinions

  1. Lich v. United States Rubber Co.District Court, D. New Jersey · 1941
  2. Warner v. DworskyCourt of Appeals for the Eighth Circuit · 1952
  3. United States v. El Pomar Investment CompanyCourt of Appeals for the Tenth Circuit · 1964
  4. Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972
  5. Missouri Pac. R. Co. 5¼% Secured Serial Bondholders' Committee v. Thompson Farwell v. Thompson (Four Cases)Court of Appeals for the Eighth Circuit · 1952

6 more not listed; retrieve them via the Exa API.

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