Legal Opinion
Dixon v. United States
Supreme Court of the United States
Decided May 3, 1965No. 486PublishedCited by 473 opinions
1Opinion of the CourtJustice Brennan
This case involves the issue decided today in United States v. Midland-Ross Corp., No. 628, ante, p. 54. Petitioners are members of a partnership which, during the tax year 1952, bought 33 short-term noninterest-bear-ing notes from issuers at discounts between 2⅜% and 3¾% of face value. The notes had maturities ranging from 190 to 272 days. Their total face value was $43,050,000, and the total issue price was $42,222,357. The partnership sold 20 of the 33 notes before the end of the tax year but after having held them for more than six months, realizing a gain of $494,528. The remaining 13…
2Cases cited19 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Miller v. United StatesSupreme Court of the United States · 1935
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Fairbanks v. United StatesSupreme Court of the United States · 1939
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3Cited by473 opinions
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- Morton v. RuizSupreme Court of the United States · 1974
- United States v. LarionoffSupreme Court of the United States · 1977
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Dickman v. CommissionerSupreme Court of the United States · 1984
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